AB 724

  • California Assembly Bill
  • 2015-2016 Regular Session
  • Introduced in Assembly
  • Passed Assembly May 07, 2015
  • Passed Senate Aug 01, 2016
  • Governor

Sales and use taxes: exemption: museum displays: Jimmy Doolittle Air and Space Museum Education Foundation.

Abstract

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 of, 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. Existing law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or other consumption of, tangible personal property purchased by the San Diego Air & Space Museum and the California Science Center if the property is purchased and used exclusively for display purposes within the museum, as provided. This bill would additionally exempt from those taxes tangible personal property purchased by the Jimmy Doolittle Air and Space Museum Education Foundation for those purposes. The bill would also make a nonsubstantive change. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes cities and counties 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 generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law requires the state to reimburse cities and counties for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding these provisions, no appropriation is made and the state shall not reimburse cities and counties for sales and use tax revenues lost by them pursuant to this bill. This bill would make legislative findings and declarations as to the necessity of a special statute for the Jimmy Doolittle Air and Space Museum Education Foundation. This bill would take effect immediately as a tax levy.

Bill Sponsors (4)

Votes


Actions


Sep 13, 2016

Assembly

Vetoed by Governor.

Aug 31, 2016

California State Legislature

Enrolled and presented to the Governor at 4 p.m.

Aug 24, 2016

Assembly

Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 79. Noes 0. Page 6220.).

Aug 23, 2016

Assembly

From committee: That the Senate amendments be concurred in. (Ayes 9. Noes 0.) (August 23).

Aug 04, 2016

Assembly

Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 77.2.

  • Referral-Committee
Com. on REV. & TAX. pursuant to Assembly Rule 77.2.

Aug 02, 2016

Assembly

In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 4 pursuant to Assembly Rule 77.

Aug 01, 2016

Senate

Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 4730.).

Jun 28, 2016

Senate

Read second time. Ordered to third reading.

Jun 27, 2016

Senate

From committee: Be placed on second reading file pursuant to Senate Rule 28.8.

Jun 15, 2016

Senate

From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 15). Re-referred to Com. on APPR.

  • Referral-Committee
  • Committee-Passage-Favorable
  • Committee-Passage
Com. on APPR.

Apr 28, 2016

Senate

Re-referred to Com. on GOV. & F.

  • Referral-Committee
Com. on GOV. & F.

Apr 18, 2016

Senate

Re-referred to Com. on RLS.

  • Referral-Committee
Com. on RLS.

Senate

Withdrawn from committee.

Apr 14, 2016

Senate

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

  • Referral-Committee
  • Reading-2
  • Amendment-Introduction
  • Amendment-Passage
  • Reading-1
Com. on HEALTH.

May 21, 2015

Senate

Referred to Com. on HEALTH.

  • Referral-Committee
Com. on HEALTH.

May 07, 2015

Senate

In Senate. Read first time. To Com. on RLS. for assignment.

Assembly

Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 1334.)

Apr 30, 2015

Assembly

Read second time. Ordered to third reading.

Apr 29, 2015

Assembly

From committee: Do pass. (Ayes 19. Noes 0.) (April 28).

Apr 21, 2015

Assembly

Re-referred to Com. on HEALTH.

  • Referral-Committee
Com. on HEALTH.

Apr 20, 2015

Assembly

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

Apr 14, 2015

Assembly

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

Mar 23, 2015

Assembly

Re-referred to Com. on HEALTH.

  • Referral-Committee
Com. on HEALTH.

Mar 19, 2015

Assembly

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

Assembly

Referred to Com. on HEALTH.

  • Referral-Committee
Com. on HEALTH.

Feb 26, 2015

Assembly

From printer. May be heard in committee March 28.

Feb 25, 2015

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB724 HTML
02/25/15 - Introduced PDF
03/19/15 - Amended Assembly PDF
04/20/15 - Amended Assembly PDF
04/14/16 - Amended Senate PDF
08/25/16 - Enrolled PDF

Related Documents

Document Format
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Sources

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