Robert Dutton
- Republican
Author
The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property 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. That law provides various exemptions from that tax. This bill would, until January 1, 2014, exempt from sales and use tax, the sale of tangible personal property by a designated entity that operates a thrift store on a military installation, whose purpose is to assist members of the Armed Forces of the United States, and eligible family members and survivors. 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. Section 2230 of the Revenue and Taxation Code provides that the state will reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for sales and use tax revenues lost by them pursuant to this bill. This act provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect.
Chaptered by Secretary of State. Chapter 615, Statutes of 2009.
Approved by Governor.
Enrolled. To Governor at 1 p.m.
Senate concurs in Assembly amendments. (Ayes 40. Noes 0. Page 2341.) To enrollment.
To Special Consent Calendar.
In Senate. To unfinished business.
Read third time. Passed. (Ayes 76. Noes 0. Page 2923.) To Senate.
Read second time. To third reading.
From committee: Do pass as amended. (Ayes 17. Noes 0.)
Read second time. Amended. To second reading.
(Heard in committee on August 27.)
Set, first hearing. Referred to APPR. suspense file.
From committee: Do pass, but first be re-referred to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 8. Noes 0.) Re-referred to Com. on APPR.
(Heard in committee on July 6.)
From committee with author's amendments. Read second time. Amended. Re-referred to Com. on REV. & TAX.
To Com. on REV. & TAX.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 39. Noes 0. Page 1149.) To Assembly.
Read second time. To third reading.
To Special Consent Calendar.
From committee: Be placed on second reading file pursuant to Senate Rule 28.8.
Set for hearing May 26.
From committee: Do pass, but first be re-referred to Com. on APPR. (Ayes 8. Noes 0. Page 915.) Re-referred to Com. on APPR.
Set for hearing May 13.
To Com. on REV. & TAX.
Read first time.
From print. May be acted upon on or after March 30.
Introduced. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB765 | HTML |
| 02/27/09 - Introduced | |
| 06/29/09 - Amended Assembly | |
| 08/31/09 - Amended Assembly | |
| 09/10/09 - Enrolled | |
| 10/11/09 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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