Toni Atkins
- Democratic
- Senator
- District 39
Author
The Sales and Use Tax Law imposes 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 consumption of, tangible personal property sold by a thrift store located on a military installation and operated by a designated entity, as defined, that, in partnership with the United States Department of Defense, provides financial, educational, and other assistance to members of the Armed Forces of the United States, eligible family members, and survivors that are in need. Existing law provides that this exemption will remain in effect only until January 1, 2024. This bill would remove the exemption's expiration date. 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. This bill would make findings and declarations in satisfaction of that requirement. 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, as specified. 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 that provision, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to the provisions this bill would impose. This bill would take effect immediately as a tax levy.
Approved by the Governor.
Chaptered by Secretary of State. Chapter 225, Statutes of 2022.
Enrolled and presented to the Governor at 10:30 a.m.
In Senate. Ordered to engrossing and enrolling.
Read third time. Passed. (Ayes 76. Noes 0. Page 5828.) Ordered to the Senate.
Read second time. Ordered to consent calendar.
From committee: Do pass. Ordered to consent calendar. (Ayes 15. Noes 0.) (August 3).
From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (June 30). Re-referred to Com. on APPR.
June 13 hearing: Heard for testimony only.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 37. Noes 0. Page 3825.) Ordered to the Assembly.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 7. Noes 0. Page 3781.) (May 19).
Set for hearing May 19.
May 16 hearing: Placed on APPR suspense file.
Set for hearing May 16.
From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 3608.) (May 4). 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 May 4.
From printer.
Article IV Section 8(a) of the Constitution and Joint Rule 55 dispensed with February 7, 2022, suspending the 30 calendar day requirement.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB1041 | HTML |
| 02/15/22 - Introduced | |
| 04/26/22 - Amended Senate | |
| 08/12/22 - Enrolled | |
| 08/29/22 - Chaptered |
| Document | Format |
|---|---|
| 05/02/22- Senate Governance and Finance | |
| 05/13/22- Senate Appropriations | |
| 05/21/22- Sen. Floor Analyses | |
| 06/10/22- Assembly Revenue and Taxation | |
| 06/29/22- Assembly Revenue and Taxation | |
| 08/01/22- Assembly Appropriations |
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