California Alternative Energy and Advanced Transportation Financing Authority

Sales and Use Tax Exclusion (STE) Program

Sales Tax Exclusion (STE) Proposed Regulations/Current Regulatory Actions

The California Alternative Energy and Advanced Transportation Financing Authority’s (CAEATFA) proposed emergency regulations for the STE Program were originally approved by the Office of Administrative Law (“OAL”) on October 7, 2013 and became effective upon filing with the Secretary of State on October 7, 2013. The emergency regulations were re-adopted on April 3, 2014 and a second time on June 30, 2014. The Certificate of Compliance was approved on November 10, 2014.

On July 22, 2016, CAEATFA issued a Notice of Emergency Regulations to incorporate Recycled Feedstock projects, as authorized by Assembly Bill 199 (Eggman, Chapter 768, Statutes of 2015), and to address lessons learned from earlier implementation of the STE Program, including the Program’s unprecedented oversubscription. The proposed emergency regulations for the STE Program were originally approved by the Office of Administrative Law on August 9, 2016, and were readopted on February 7, 2017, and on May 9, 2017. The Certificate of Compliance was approved by OAL on October 31, 2017.

On November 22, 2017, CAEATFA issued a Notice of Emergency Regulations to incorporate program modifications to assist companies affected by emergency disasters, such as fires, floods, storms, or earthquakes. The Notice of Emergency Regulations, Finding of Emergency, and proposed regulation text are available below.

Current STE Program Regulations (as of October 31, 2017)

Regular Rulemaking Documents (as of October 31, 2017)

Emergency Rulemaking Documents (as of November 22, 2017)