AB 88

  • California Assembly Bill
  • 2015-2016 Regular Session
  • Introduced in Assembly
  • Passed Assembly Jun 01, 2015
  • Passed Senate Sep 01, 2015
  • Governor

Sales and use taxes: exemption: energy or water efficient home appliances.

Abstract

(1) Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from their sales of tangible personal property sold at retail in this state, or on the storage, use, or other consumption of tangible personal property purchased from a retailer for storage, use, or other consumption in this state, and specify certain exemptions from the amount of tax imposed. This bill, until January 1, 2021, would exempt from these taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of, an energy or water efficient home appliance purchased by a public utility that is provided at no cost to a low-income participant in a federal, state, or ratepayer-funded energy or water efficiency program for use by that low-income participant in the energy efficiency program. The bill would define terms for its purposes. (2) 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 generally in accordance with the Transactions and Use Tax Law, which generally 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. (3) This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.

Bill Sponsors (24)

Votes


Actions


Jan 15, 2016

Assembly

Consideration of Governor's veto stricken from file.

Oct 10, 2015

Assembly

Vetoed by Governor.

Sep 14, 2015

California State Legislature

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

Sep 02, 2015

Assembly

Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 80. Noes 0. Page 2808.).

Assembly

Assembly Rule 77 suspended. (Page 2795.)

Sep 01, 2015

Senate

Read third time. Passed. Ordered to the Assembly. (Ayes 35. Noes 5. Page 2343.).

Assembly

In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 3 pursuant to Assembly Rule 77.

Aug 31, 2015

Senate

Read second time. Ordered to third reading.

Aug 27, 2015

Senate

From committee: Do pass. (Ayes 6. Noes 1.) (August 27).

Aug 17, 2015

Senate

In committee: Referred to APPR. suspense file.

  • Referral-Committee
APPR. suspense file. APPR

Jul 15, 2015

Senate

Read second time and amended. Re-referred to Com. on APPR.

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

Jul 14, 2015

Senate

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (July 8).

Jun 30, 2015

Senate

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

  • Referral-Committee
  • Reading-2
  • Amendment-Introduction
  • Amendment-Passage
  • Reading-1
Com. on GOV. & F.

Jun 23, 2015

Senate

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

Jun 17, 2015

Senate

In committee: Hearing postponed by committee.

Jun 11, 2015

Senate

Referred to Com. on GOV. & F.

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

Jun 01, 2015

Senate

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

Assembly

Read third time. Passed. Ordered to the Senate. (Ayes 78. Noes 0. Page 1670.)

May 28, 2015

Assembly

Joint Rule 62(a), file notice suspended. (Page 1613.)

Assembly

Read second time. Ordered to third reading.

Assembly

From committee: Do pass. (Ayes 17. Noes 0.) (May 28).

May 27, 2015

Assembly

In committee: Set, first hearing. Referred to APPR. suspense file.

  • Referral-Committee
APPR. suspense file. APPR

May 21, 2015

Assembly

Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

May 20, 2015

Assembly

Read second time and amended.

May 19, 2015

Assembly

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 18).

Apr 20, 2015

Assembly

In committee: Set, second hearing. Referred to REV. & TAX. suspense file.

  • Referral-Committee
REV. & TAX REV. & TAX. suspense file.

Apr 13, 2015

Assembly

In committee: Hearing postponed by committee.

Apr 07, 2015

Assembly

Re-referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Apr 06, 2015

Assembly

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

Mar 23, 2015

Assembly

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

Jan 26, 2015

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Jan 08, 2015

Assembly

From printer. May be heard in committee February 7.

Jan 07, 2015

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB88 HTML
01/07/15 - Introduced PDF
04/06/15 - Amended Assembly PDF
05/20/15 - Amended Assembly PDF
06/30/15 - Amended Senate PDF
07/15/15 - Amended Senate PDF
09/04/15 - Enrolled PDF

Related Documents

Document Format
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Sources

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