Sales and Use Tax Exclusion (STE) Program
Sales Tax Exclusion (STE) Proposed Regulations/Current Regulatory Actions
Now that CAEATFA has had the opportunity to implement the modifications, including the $20 million in STE small-project set-aside and the $15 million in STE for larger projects, CAEATFA has been assessing the benefits and challenges of the modifications and is working with stakeholders to determine what lessons learned can be applied to the regulations going forward.
On November 17, 2021, CAEATFA issued Notice of Emergency Regulations to make modifications to the STE Program regulations to improve and streamline the STE Program administration and incorporate lessons learned from program implementation.
CAEATFA also issued a Notice of Second Readoption of Emergency Regulations for the emergency regulations that initially became effective on November 4, 2020.
Current STE Program Regulations (as of September 1, 2021)
Emergency Rulemaking Documents (as of November 17, 2021)
Second Readoption of Emergency Regulations Documents (as of November 9, 2021)
- 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)