Jerry Hill
- Democratic
Author
Existing sales and use tax laws, among other things, impose a tax on retailers measured by the gross receipts from their sales of tangible personal property sold at retail in this state. The Sales and Use Tax Law designates that certain sellers of tangible personal property are consumers, and not retailers, of the tangible personal property they sell, including, until January 1, 2021, that an all volunteer fire department, as defined, is a consumer, and not a retailer, of all tangible personal property sold by it, if the profits are used solely and exclusively in furtherance of the purposes of the all volunteer fire department, subject to specified limitations, so that the retail sale subject to tax is the sale of tangible personal property to the all volunteer fire department. This bill would extend the operation of that consumer designation for all volunteer fire departments until January 1, 2026. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. The bill also would include additional information required for any bill authorizing a new tax expenditure. 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 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 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. This bill would take effect immediately as a tax levy.
Chaptered by Secretary of State. Chapter 78, Statutes of 2020.
Approved by the Governor.
Enrolled and presented to the Governor at 2 p.m.
In Senate. Concurrence in Assembly amendments pending.
Read third time. Passed. (Ayes 75. Noes 0. Page 5278.) Ordered to the Senate.
Assembly amendments concurred in. (Ayes 39. Noes 0.) Ordered to engrossing and enrolling.
Ordered to special consent calendar.
Read second time. Ordered to consent calendar.
From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 11).
From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 9. Noes 0.) (July 27). Re-referred to Com. on APPR.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 37. Noes 0. Page 3130.) Ordered to the Assembly.
Read second time. Ordered to third reading.
From committee: Be ordered to second reading pursuant to Senate Rule 28.8.
Set for hearing January 21.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 3099.) (January 15). Re-referred to Com. on APPR.
Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(c).
Set for hearing January 15 in GOV. & F. pending receipt.
Read second time. Ordered to third reading.
Read second time and amended. Ordered to second reading.
Ordered to second reading.
From inactive file.
Ordered to inactive file on request of Senator Hill.
Read second time. Ordered to third reading.
Read second time and amended. Ordered to second reading.
From committee: Do pass as amended. (Ayes 4. Noes 2. Page 1088.) (May 16).
Set for hearing May 16.
April 22 hearing: Placed on APPR. suspense file.
Set for hearing April 22.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 1. Page 490.) (March 27). Re-referred to Com. on APPR.
Set for hearing March 27.
From printer. May be acted upon on or after January 3.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB38 | HTML |
| 12/03/18 - Introduced | |
| 05/17/19 - Amended Senate | |
| 01/06/20 - Amended Senate | |
| 06/18/20 - Amended Assembly | |
| 09/02/20 - Enrolled | |
| 09/11/20 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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