Patricia C. Bates
- Republican
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 April 1, 2017, and before January 1, 2023, 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 bill would make a legislative finding and declaration that the retroactive application of the bill serves a public purpose and does not constitute a gift of public funds. 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.
No votes to display
September 1 hearing: Held in committee and under submission.
July 19 set for first hearing. Placed on APPR. suspense file.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.
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 19).
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 37. Noes 0. Page 904.) Ordered to the Assembly.
Published April 20 at 9 p.m.
Read second time. Ordered to third reading.
Ordered to second reading.
Read third time and amended.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 7. Noes 0. Page 708.) (April 17).
Set for hearing April 17.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 537.) (March 29). Re-referred to Com. on APPR.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
Set for hearing March 29.
From printer. May be acted upon on or after March 2.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB197 | HTML |
| 01/30/17 - Introduced | |
| 03/20/17 - Amended Senate | |
| 04/20/17 - Amended Senate | |
| 06/22/17 - Amended Assembly | |
| 07/10/17 - Amended Assembly |
| Document | Format |
|---|---|
| No related documents. |
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