Janet Nguyen
- Republican
- Senator
- District 36
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. Existing law provides for various exemptions from those taxes, including an exemption for certain sales of human blood and containers thereof. 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, animal whole blood, plasma, blood products, and blood derivatives, sold by a nonprofit animal blood banking business for use in the cure, mitigation, treatment, or prevention of injury or disease in animals pursuant to a specified state law. The bill would define "nonprofit" for its purposes. 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 laws authorize 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 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 take effect immediately as a tax levy.
In Senate. Consideration of Governor's veto pending.
Vetoed by the Governor.
Enrolled and presented to the Governor at 1:30 p.m.
Assembly amendments concurred in. (Ayes 39. Noes 0. Page 5428.) Ordered to engrossing and enrolling.
Ordered to special consent calendar.
In Senate. Concurrence in Assembly amendments pending.
Read third time. Passed. (Ayes 70. Noes 5. Page 5889.) Ordered to the Senate.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 17. Noes 3.) (August 3).
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 9. Noes 0.) (June 20).
June 20 set for first hearing. Placed on REV. & TAX. suspense file.
Read third time. Passed. (Ayes 39. Noes 0. Page 4147.) Ordered to the Assembly.
In Assembly. Read first time. Held at Desk.
Ordered to special consent calendar.
Read second time and amended. Ordered to third reading.
From committee: Do pass as amended. (Ayes 7. Noes 0. Page 3999.) (May 27).
Set for hearing May 27.
May 2 hearing: Placed on APPR. suspense file.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.
Set for hearing May 2.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 3609.) (April 20). Re-referred to Com. on APPR.
Set for hearing April 20.
April 27 hearing postponed by committee.
Set for hearing April 27.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
From printer. May be acted upon on or after February 21.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB898 | HTML |
| 01/21/16 - Introduced | |
| 04/04/16 - Amended Senate | |
| 04/25/16 - Amended Senate | |
| 05/31/16 - Amended Senate | |
| 06/27/16 - Amended Assembly | |
| 08/26/16 - Enrolled |
| Document | Format |
|---|---|
| No related documents. |
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