Proposed Amendments to Regulation 1616, Federal Areas

The California Department of Tax and Fee Administration proposes to amend Regulation 1616 to clarify that federal law preempts the imposition of state sales and use taxes on specified sales and purchases of meals, food, and beverages for consumption on an Indian reservation and clarify that the term “reservation,” as used in the regulation, means Indian country as defined in section 1151 of title 18 of the United States Code.