Lowenthal
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. That law exempts, until January 1, 2014, the gross receipts from the sale of fuel and petroleum products to a water common carrier for immediate shipment outside this state for consumption in the conduct of its business as a common carrier after the first out-of-state destination, as defined, if specified conditions are met. This bill would revise the definition of "first out-of-state destination" and would extend the application of that exemption until January 1, 2024. 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 existing law authorizes districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated into 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 counties and cities for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.
Chaptered by Secretary of State. Chapter 293, Statutes of 2012.
Approved by the Governor.
Enrolled and presented to the Governor at 4:30 p.m.
In Senate. Ordered to engrossing and enrolling.
Read third time. Passed. (Ayes 78. Noes 0. Page 6067.) Ordered to the Senate.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 17. Noes 0.) (August 16).
Set, first hearing. Referred to APPR. suspense file.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (July 2). Re-referred to Com. on APPR.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 38. Noes 0. Page 3695.) Ordered to the Assembly.
Read second time and amended. Ordered to third reading.
From committee: Do pass as amended. (Ayes 7. Noes 0. Page 3594.) (May 24).
Set for hearing May 24.
Placed on APPR. suspense file.
Set for hearing May 21.
Read second time and amended. Re-referred to Com. on APPR.
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0. Page 3458.) (May 9).
Set for hearing May 9.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
Hearing postponed by committee.
Set for hearing April 25.
From printer. May be acted upon on or after March 25.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB1243 | HTML |
| 02/23/12 - Introduced | |
| 03/27/12 - Amended Senate | |
| 05/15/12 - Amended Senate | |
| 05/25/12 - Amended Senate | |
| 08/22/12 - Enrolled | |
| 09/11/12 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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