AB 220

  • California Assembly Bill
  • 2013-2014 Regular Session
  • Introduced in Assembly
  • Assembly
  • Senate
  • Governor

Sales and use taxes: exemption: low-emission vehicles.

Abstract

(1) Existing sales and use tax laws impose 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 the storage, use, or other consumption in this state, and provides various exemptions from those taxes. The bill would, until January 1, 2018, provide either a partial exemption or a partial exclusion from those taxes with respect to the sale of specified low-emission vehicles, as provided. 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. Amendments to 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 any local agencies for sales and use tax revenues lost by them pursuant to this bill. (2) This bill would take effect immediately as a tax levy.

Bill Sponsors (2)

Votes


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Actions


Feb 03, 2014

Assembly

From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

Jan 31, 2014

Assembly

Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

May 13, 2013

Assembly

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

May 01, 2013

Assembly

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

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

Apr 30, 2013

Assembly

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

Apr 18, 2013

Assembly

Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96.

  • Referral-Committee
Com. on REV. & TAX. pursuant to Assembly Rule 96.

Apr 17, 2013

Assembly

Re-referred to Com. on TRANS.

  • Referral-Committee
Com. on TRANS.

Apr 16, 2013

Assembly

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

Apr 15, 2013

Assembly

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

Apr 09, 2013

Assembly

Re-referred to Com. on TRANS.

  • Referral-Committee
Com. on TRANS.

Apr 08, 2013

Assembly

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

Mar 20, 2013

Assembly

Re-referred to Com. on TRANS.

  • Referral-Committee
Com. on TRANS.

Mar 19, 2013

Assembly

Referred to Coms. on TRANS. and REV. & TAX.

  • Referral-Committee
Coms. on TRANS. and REV. & TAX.

Assembly

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

Feb 05, 2013

Assembly

From printer. May be heard in committee March 7.

Feb 04, 2013

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB220 HTML
02/04/13 - Introduced PDF
03/19/13 - Amended Assembly PDF
04/08/13 - Amended Assembly PDF
04/16/13 - Amended Assembly PDF
04/30/13 - Amended Assembly PDF

Related Documents

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Sources

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