California – Shedding Light On Lucent Bright Ideas March 30, 2016 BOE Hearings

SALT Report 3787 – On March 30, 2016 the BOE will be conducting their monthly meeting in Sacramento.  On the agenda Item M1 – Lucent Technologies – This agenda item will address the BOE’s interpretation of the TTA issue and proposed action steps to take in Regulatory revisions and Refunds held in abeyance. An interested parties process is proposed and would be established as an agenda item by the Business Taxes Committee.

Wholly Collateral – According to the memo, the BOE currently interprets a TTA to be exclusive of complex media transmissions. The memo addresses that TTA’s must be transmitted on media which is “wholly collateral” or incidental to the software itself. The BOE is proposing that TTA’s cannot be transactions which include more complex media such as computers, cars or coffee makers.

Refunds Held In Abeyance – This agenda item will also address the BOE’s intention on handling refunds held in abeyance.

For further Information:

http://www.boe.ca.gov/meetings/

http://www.boe.ca.gov/meetings/pdf/2016/032916_PAN_March_Sacramento.pdf

BOE Memorandum Lucent March 18, 2016 Agenda Item M1