Matthew Dababneh
- Democratic
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 any retailer for storage, use, or other consumption in this state. Use tax does not apply if the gross receipts from the sale of tangible personal property are subject to sales tax. For purposes of that law, a "retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business in the form of tangible personal property. For purposes of that law, "storage" includes any keeping or retention of tangible personal property in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state, and "use" includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business. This bill would provide that "retail sale" or "sale at retail" also includes any sale by a convicted seller, as defined, of tangible personal property with a counterfeit mark on, or in connection with, that sale, regardless of whether the sale is for resale in the regular course of business, as provided. The bill would provide that "storage" or "use" also includes any purchase by a convicted purchaser, as defined, of tangible personal property with a counterfeit mark on, or in connection with, that purchase, regardless of whether the purchase is for resale in the regular course of business, 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 Law, which conforms to the Sales and Use Tax Law. Amendments to state sales and use taxes are incorporated into these laws. The amendments made by this bill would be incorporated into these laws. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.
Approved by the Governor.
Chaptered by Secretary of State - Chapter 477, Statutes of 2014.
Enrolled and presented to the Governor at 4 p.m.
In Assembly. Ordered to Engrossing and Enrolling.
Read third time. Passed. Ordered to the Assembly. (Ayes 33. Noes 0. Page 4608.).
Read second time. Ordered to third reading.
From committee: Be placed on second reading file pursuant to Senate Rule 28.8.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 25). Re-referred to Com. on APPR.
Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 5303.)
In Senate. Read first time. To Com. on RLS. for assignment.
Ordered to third reading.
From consent calendar.
Read second time. Ordered to consent calendar.
From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (May 21).
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (May 13). Re-referred to Com. on APPR.
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
Read first time.
From printer. May be heard in committee March 25.
Introduced. To print.
| Bill Text Versions | Format |
|---|---|
| AB2681 | HTML |
| 02/21/14 - Introduced | |
| 08/21/14 - Enrolled | |
| 09/19/14 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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