Sales and Use Tax Exclusion (STE) Program
Sales Tax Exclusion (STE) Proposed Regulations/Current Regulatory Actions
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 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 proposed emergency regulations were approved by OAL and became effective upon filing with the Secretary of State on December 13, 2017.
Current STE Program Regulations (as of December 13, 2017)
Regular Rulemaking Documents (as of October 31, 2017)
- OAL Notice of Approval and Final Regulation Text
- Updated Informative Digest and Final Statement of Reasons
- Modified Text of Proposed Regulations
- Notice of Modifications to the Text of Proposed Regulations
- Notice of Proposed Rulemaking
- Proposed Regulation Text
- Initial Statement of Reasons