Robert M. Hertzberg
- Democratic
Author
Existing state 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. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or other consumption of, meals and food products that are furnished or served by any nonprofit veteran's organization for purposes of fundraising, as specified. This bill, on and after January 1, 2019, and before January 1, 2025, would exempt from these taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of, building materials and supplies purchased by a qualified person for use by that qualified person in the construction of specified military and veteran medical facilities. 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 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 take effect immediately as a tax levy.
Chaptered by Secretary of State. Chapter 785, Statutes of 2018.
Approved by the Governor.
Enrolled and presented to the Governor at 5 p.m.
In Senate. Concurrence in Assembly amendments pending.
Read third time. Passed. Ordered to the Senate.
Assembly amendments concurred in. (Ayes 39. Noes 0. Page 6151.) Ordered to engrossing and enrolling.
Ordered to special consent calendar.
Read second time. Ordered to third reading.
Read second time and amended. Ordered to second reading.
From committee: Do pass as amended. (Ayes 17. Noes 0.) (August 8).
Read second time and amended. Re-referred to Com. on APPR.
(Corrected July 2).
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 18).
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 37. Noes 0. Page 4358.) Ordered to the Assembly.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 7. Noes 0. Page 4301.) (May 25).
Set for hearing May 25.
May 7 hearing: Placed on APPR. suspense file.
Set for hearing May 7.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 4810.) (April 25). Re-referred to Com. on APPR.
Set for hearing April 25.
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 March 9.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB1007 | HTML |
| 02/06/18 - Introduced | |
| 03/21/18 - Amended Senate | |
| 06/25/18 - Amended Assembly | |
| 08/09/18 - Amended Assembly | |
| 09/07/18 - Enrolled | |
| 09/26/18 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.
If you notice any inconsistencies with these official sources, feel free to file an issue.