AB 394

  • California Assembly Bill
  • 2009-2010 Regular Session
  • Introduced in Assembly
  • Passed Assembly Jun 01, 2009
  • Senate
  • Governor

Sales and use taxes: exemption: automobile manufacturing.

Abstract

(1) The Sales and Use Tax Law imposes a tax on retailers measured by the 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. This bill would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of, tangible personal property, as specified, purchased for use by an automobile manufacturer located in Fremont, California or purchased for use by a contractor who will use the property in performing a construction contract for the automobile manufacturer, as specified. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and the Transactions and Use Tax Law authorizes districts, as specified, to impose transactions and use taxes in conformity with the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated in these laws. This bill would provide that this exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state sales and use taxes. (2) This bill would state the findings and declarations of the Legislature concerning the need for special legislation.

Bill Sponsors (3)

Votes


Actions


Nov 30, 2010

Senate

From Senate committee without further action.

Sep 08, 2009

Senate

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

  • Amendment-Introduction
  • Reading-2
  • Amendment-Passage
  • Referral-Committee
  • Reading-1
Com. on REV. & TAX.

Senate

(Ayes 23. Noes 14. Page 2280.)

Senate

Senate Rule 29.3 suspended.

Sep 04, 2009

Senate

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

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

Aug 24, 2009

Senate

From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on G.O.

  • Amendment-Introduction
  • Reading-2
  • Amendment-Passage
  • Referral-Committee
  • Reading-1
Com. on G.O.

Senate

(Page 1907.)

Senate

Withdrawn from committee. Re-referred to Com. on RLS.

  • Referral-Committee
Com. on RLS.

Jul 08, 2009

Senate

In committee: Set, second hearing. Hearing canceled at the request of author.

Jun 17, 2009

Senate

In committee: Set, first hearing. Hearing canceled at the request of author.

Jun 11, 2009

Senate

Referred to Com. on G.O.

  • Referral-Committee
Com. on G.O.

Jun 02, 2009

Senate

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

Jun 01, 2009

Assembly

Read third time, passed, and to Senate. (Ayes 53. Noes 24. Page 1838.)

May 29, 2009

Assembly

Read second time. To third reading.

Assembly

From committee: Do pass. (Ayes 12. Noes 5.) (May 28).

May 20, 2009

Assembly

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

  • Referral-Committee
APPR. suspense file. APPR

May 13, 2009

Assembly

In committee: Hearing postponed by committee.

May 04, 2009

Assembly

From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 7. Noes 0.) (April 30).

Apr 14, 2009

Assembly

Re-referred to Com. on E. & R.

  • Referral-Committee
Com. on E. & R.

Apr 13, 2009

Assembly

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

Assembly

Referred to Com. on E. & R.

  • Referral-Committee
Com. on E. & R.

Feb 24, 2009

Assembly

From printer. May be heard in committee March 26.

Feb 23, 2009

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB394 HTML
02/23/09 - Introduced PDF
04/13/09 - Amended Assembly PDF
08/24/09 - Amended Senate PDF
09/08/09 - Amended Senate PDF

Related Documents

Document Format
No related documents.

Sources

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