AB 1087

  • California Assembly Bill
  • 2009-2010 Regular Session
  • Introduced in Assembly Feb 27, 2009
  • Passed Assembly Jun 03, 2009
  • Passed Senate Sep 04, 2009
  • Governor

State Board of Equalization: sales and use taxes: administration: transportation charges: public contracts with expatriate corporations: tax treaty.

Abstract

The Sales and Use Tax Law imposes a tax on retailers measured by gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state, measured by the sales price of the property. That law provides various exclusions from gross receipts and sales price, including an exclusion for separately stated charges for transportation from the retailer's place of business or other point from which shipment is made directly to the purchaser, as specified. This bill would state that charges for transportation are separately stated when stated as a single amount and not combined in a single amount with other charges. Existing law regarding contracting between state agencies and private contractors sets forth requirements for the procurement of materials, supplies, equipment, and services by state agencies. Existing law sets out the various responsibilities of the Department of General Services, and other state agencies, in overseeing and implementing state contracting procedures and policies. Existing law prohibits a state agency from entering into any contract with an expatriate corporation, as defined, or its subsidiary, unless certain conditions are met. Existing law defines an expatriate corporation as a foreign incorporated entity that is publicly traded in the United States and that meets specified criteria. This bill would revise the definition of an expatriate corporation to also require that the entity be domiciled in a jurisdiction that does not have an income tax treaty with the United States.

Bill Sponsors (1)

Votes


Actions


Jan 14, 2010

Assembly

Consideration of Governor's veto stricken from file.

Oct 26, 2009

Assembly

Consideration of Governor's veto pending.

Oct 11, 2009

Assembly

Vetoed by Governor.

Sep 25, 2009

California State Legislature

Enrolled and to the Governor at 5 p.m.

Sep 11, 2009

Assembly

Senate amendments concurred in. To enrollment. (Ayes 51. Noes 27. Page 3355.)

Sep 10, 2009

Assembly

Joint Rule 62(a), file notice waived. (Page 3255.)

Assembly

From committee: With recommendation: That Senate amendments be concurred in. (Ayes 6. Noes 1.) (September 10).

Sep 09, 2009

Assembly

Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.

  • Referral-Committee
Com. on REV. & TAX. pursuant to Assembly Rule 77.2.

Sep 08, 2009

Assembly

In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 10 pursuant to Assembly Rule 77.

Sep 04, 2009

Senate

Read third time, passed, and to Assembly. (Ayes 23. Noes 16. Page 2210.)

Sep 03, 2009

Senate

Read second time. To third reading.

Sep 02, 2009

Senate

Read third time, amended. To second reading.

Sep 01, 2009

Senate

Read third time, passage refused. (Ayes 19. Noes 17. Page 2071.)

Senate

Reconsideration granted. (Ayes 38. Noes 0. Page 2072.)

Senate

Motion to reconsider made by Senator Wolk.

Aug 19, 2009

Senate

Read second time. To third reading.

Aug 18, 2009

Senate

From committee: Be placed on second reading file pursuant to Senate Rule 28.8.

Jul 09, 2009

Senate

From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 5. Noes 3.) (July 8).

Jun 18, 2009

Senate

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Jun 04, 2009

Senate

In Senate. Read first time. To Com. on RLS. for assignment.

Jun 03, 2009

Assembly

Read third time, passed, and to Senate. (Ayes 50. Noes 28. Page 2041.)

Jun 02, 2009

Assembly

Read second time. To third reading.

Jun 01, 2009

Assembly

Read second time and amended. Ordered returned to second reading.

May 29, 2009

Assembly

From committee: Amend, and do pass as amended. (Ayes 12. Noes 5.) (May 28).

May 28, 2009

Assembly

In committee: Set, first hearing. Referred to APPR. suspense file.

  • Referral-Committee
APPR. suspense file. APPR

May 19, 2009

Assembly

In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  • Referral-Committee
REV. & TAX. suspense file. REV. & TAX

Assembly

From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 6. Noes 1.) (May 18).

Apr 01, 2009

Assembly

Re-referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Mar 31, 2009

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Assembly

From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

Mar 02, 2009

Assembly

Read first time.

Mar 01, 2009

Assembly

From printer. May be heard in committee March 30.

Feb 27, 2009

Assembly

Introduced. To print.

Bill Text

Bill Text Versions Format
AB1087 HTML
02/27/09 - Introduced PDF
03/31/09 - Amended Assembly PDF
06/01/09 - Amended Assembly PDF
09/02/09 - Amended Senate PDF
09/21/09 - Enrolled PDF

Related Documents

Document Format
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Sources

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