Lorena Gonzalez
- Democratic
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. That law provides various exemptions from those taxes. This bill, until January 1, 2022, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, diapers for infants and toddlers, designated size 3 or under. 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 bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
Vetoed by Governor.
Enrolled and presented to the Governor at 4:30 p.m.
In Assembly. Ordered to Engrossing and Enrolling.
Read third time. Passed. Ordered to the Assembly. (Ayes 38. Noes 0. Page 5022.).
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 7. Noes 0.) (August 11).
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (May 11). Re-referred to Com. on APPR.
In Senate. Read first time. To Com. on RLS. for assignment.
Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 3525.)
Read second time. Ordered to third reading.
Read second time and amended. Ordered returned to second reading.
From committee: Amend, and do pass as amended. (Ayes 17. Noes 0.) (January 21).
In committee: Hearing postponed by committee.
Joint Rule 62(a), file notice suspended. (Page 1613.)
In committee: Set, first hearing. Referred to APPR. suspense file.
Read second time and amended.
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 18).
In committee: Set, first hearing. Referred to suspense file.
From printer. May be heard in committee March 28.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB717 | HTML |
| 02/25/15 - Introduced | |
| 05/21/15 - Amended Assembly | |
| 01/21/16 - Amended Assembly | |
| 08/29/16 - Enrolled |
| Document | Format |
|---|---|
| No related documents. |
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