Joel Anderson
- Republican
Author
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 storage, use, or other consumption in this state. Those laws provide various exemptions from those taxes. This bill would exempt from those taxes, on and after January 1, 2015, the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property purchased during a disaster period for use by a qualified person to be used primarily for the performance of disaster- or emergency-related work in this state, as provided. The bill would require the purchaser to furnish the retailer with an exemption certificate, as specified. The Personal Income Tax Law and the Corporation Tax Law impose taxes on taxpayers measured by the amount of the taxpayer's income for the taxable year, but exclude certain items of income from the computation of tax. This bill would, under both laws, for taxable years beginning on and after January 1, 2015, exclude from income amounts received by a qualified taxpayer, as defined, for the performance of disaster- or emergency-related work in this state that is performed during the disaster period, 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. This act provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect.
Returned to Secretary of Senate pursuant to Joint Rule 56.
Held in committee and under submission.
Set for hearing January 23.
Placed on APPR. suspense file.
Set for hearing January 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 5. Noes 0. Page 2574.) (January 8).
From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
Set for hearing January 8.
Set, first hearing. Hearing canceled at the request of author.
Set for hearing May 8.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
Read first time.
From printer. May be acted upon on or after March 26.
Introduced. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB560 | HTML |
| 02/22/13 - Introduced | |
| 04/01/13 - Amended Senate | |
| 01/06/14 - Amended Senate | |
| 01/15/14 - Amended Senate |
| Document | Format |
|---|---|
| No related documents. |
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