Committee on Veterans Affairs
Author
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, measured by sales price. That law, with certain exceptions, defines a retailer as a seller who makes any retail sale of tangible personal property and as a person who makes more than 2 retail sales of tangible personal property during any 12-month period, and defines a retail sale as a sale of tangible personal property for any purpose other than resale in the regular course of business. This bill would specify, until January 1, 2012, that a qualified itinerant vendor, as defined, is a consumer, and not a retailer, of tangible personal property owned and sold by the qualified itinerant vendor, except for alcoholic beverages or items sold for more than $100, so that the retail sale subject to tax is the sale of tangible personal property to the qualified itinerant vendor. 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 taxes. 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 bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
Approved by Governor.
Chaptered by Secretary of State. Chapter 621, Statutes of 2009.
Enrolled. To Governor at 1 p.m.
Senate concurs in Assembly amendments. (Ayes 40. Noes 0. Page 2267.) To enrollment.
In Senate. To unfinished business.
Read third time. Passed. (Ayes 77. Noes 0. Page 2915.) To Senate.
Read third time. Amended. (Page 2825.) To third reading.
From Consent Calendar to third reading.
Read second time. To Consent Calendar.
From committee: Do pass. To Consent Calendar. (Ayes 17. Noes 0.)
(Heard in committee on August 19.)
Read second time. Amended. Re-referred to Com. on APPR.
From committee: Do pass as amended, but first amend, and re-refer to Com. on APPR. (Ayes 8. Noes 0.)
(Heard in committee on July 6.)
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.
To Special Consent Calendar.
Read second time. To third reading.
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 7. Noes 0. Page 915.) Re-referred to Com. on APPR.
From committee with author's amendments. Read second time. Amended. Re-referred to Com. on REV. & TAX.
Set for hearing May 13.
To Com. on REV. & TAX.
Read first time.
From print. May be acted upon on or after March 31.
Introduced. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB809 | HTML |
| 02/27/09 - Introduced | |
| 04/23/09 - Amended Senate | |
| 07/15/09 - Amended Assembly | |
| 08/31/09 - Amended Assembly | |
| 09/10/09 - Enrolled | |
| 10/11/09 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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