Ricardo Lara
- Democratic
Author
The Sales and Use Tax Law exempts from the taxes imposed by that law the sales of food products, nonalcoholic beverages, and other tangible personal property made or produced by an organization, as defined, but only if sold on an irregular or intermittent basis and the organization's profits from the sales are used exclusively in furtherance of the purposes of the organization. The Corporation Tax Law, in modified conformity with federal income tax laws, exempts the income of various types of organizations from taxes imposed by that law. This bill would revise the Sales and Use Tax Law exemption for those organizations, as provided. This bill would also provide, for taxable years beginning on or after January 1, 2014, that an organization that is a public charity youth organization that discriminates on the basis of gender identity, race, sexual orientation, nationality, religion, or religious affiliation is not exempt from the taxes imposed by that law. 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.
Died on the inactive file.
From Assembly without further action.
Ordered to inactive file on request of Assembly Member V. Manuel Pérez.
Ordered to third reading.
From inactive file.
Notice of intention to remove from inactive file given by Assembly Member V. Manuel Pérez.
Ordered to inactive file on request of Assembly Member Eggman.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 12. Noes 5.) (August 21).
From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 3.) (August 13). Re-referred to Com. on APPR.
Set, first hearing. Referred to REV. & TAX. suspense file.
Joint Rule 62(a) file notice (Com. on JUD.) suspended. (Ayes 53. Noes 25. Page 2503.)
From committee: Do pass and re-refer to Com. on JUD. (Ayes 6. Noes 3.) (August 12). Re-referred to Com. on JUD.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 27. Noes 9. Page 1152.) Ordered to the Assembly.
Read second time. Ordered to third reading.
From committee: Be placed on second reading file pursuant to Senate Rule 28.8.
Set for hearing April 29.
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 5. Noes 2. Page 484.) (April 10).
Set for hearing April 10.
From printer. May be acted upon on or after March 22.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB323 | HTML |
| 02/19/13 - Introduced | |
| 04/16/13 - Amended Senate | |
| 08/14/13 - Amended Assembly |
| Document | Format |
|---|---|
| No related documents. |
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