Sales and Use Tax Exclusion (STE) Program
Sales Tax Exclusion (STE) Proposed Regulations/Current Regulatory Actions
On Friday, January 30, 2026, at 10:00 AM, CAEATFA will be discussing proposed amendments to the Sales and Use Tax Exclusion Program’s regulations at a public workshop. The public workshop will be held remotely via Microsoft Teams.
The proposed amendments will address the statutory requirements of SB 86 (McNerney, Chapter 211, Statutes of 2025), policy and compliance adjustments, and opportunities to streamline program administration while introducing greater flexibility to meet program needs. CAEATFA staff will also address additional changes, including fee-related adjustments aimed at improving program efficiency and effectiveness.
CAEATFA invites public comments during the workshop and by email to steprogram@treasurer.ca.gov until 5:00 PM on Friday, February 6, 2026. To participate in the remote workshop, please register by going to the remote workshop registration page.
Current STE Program Regulations (as of April 7, 2022)
Regular Rulemaking Documents (as of April 7, 2022)
- OAL Notice of Approval
- Final Statement of Reasons
- Updated Informative Digest
- Modified Regulation Text
- Notice of Extension of Written Public Comment Period
- Notice of Proposed Rulemaking
- Initial Statement of Reasons
- Proposed Regulation Text
- Legal Status Questionnaire (revised on August 14, 2018)
- Part 121.201 of Title 13 of the Code of Federal Regulations (1-1-20 Edition)
- Form STD 399
Emergency Rulemaking Documents (as of December 9, 2021)
- OAL Notice of Approval
- Notice of Emergency Regulations
- Finding of Emergency
- Proposed Regulation Text
Second Readoption of Emergency Regulations Documents (as of November 29, 2021)
- OAL Notice of Approval
- Notice of Second Readoption of Emergency Regulations
- Finding of Emergency
- Proposed Regulation Text
- Legal Status Questionnaire (revised on August 14, 2018)
- Part 121.201 of Title 13 of the Code of Federal Regulations (1-1-20 Edition)
Currently available publications are hyperlinked. Archived publications are available upon request. Please include in your email request the name of the document, document time period (if applicable), and name of the program that the document is referenced under. If an ADA remediated version of the PDF document is needed, please specify in your request. Please send your request to: caeatfa@treasurer.ca.gov.