Rosilicie Ochoa Bogh
- Republican
- Senator
- District 23
Author
Existing law, the Fee Collection Procedures Law, provides for the administration and collection of various fee programs and was originally administered by the State Board of Equalization. In 2017, the California Department of Tax and Fee Administration was established, and existing law transferred many of the tax and fee administration duties, powers, and responsibilities of the board to the department. The Sales and Use Tax Law requires every person desiring to engage in or conduct business as a seller within this state to file with the department an application for a permit for each place of business and requires every retailer selling tangible personal property for storage, use, or other consumption in this state to register with the department. Under existing law, the Marketplace Facilitator Act, a marketplace facilitator, as defined, is considered the seller, retailer, and dealer for each sale facilitated through its marketplace, as defined, for purposes of determining whether that marketplace facilitator is required to register with the department under the Sales and Use Tax Law or a law that imposes a fee administered pursuant to the Fee Collection Procedures Law. The act relieves the marketplace facilitator of liability for the taxes and fees in specified circumstances. This bill would create an exception to the definition of "marketplace facilitator" for a vehicle rental broker, as defined, for the facilitation of a specified vehicle rental.
Approved by the Governor.
Chaptered by Secretary of State. Chapter 228, Statutes of 2022.
Enrolled and presented to the Governor at 10:30 a.m.
Assembly amendments concurred in. (Ayes 37. Noes 0. Page 4675.) Ordered to engrossing and enrolling.
In Senate. Concurrence in Assembly amendments pending.
Read third time. Passed. (Ayes 76. Noes 0. Page 5757.) Ordered to the Senate.
Read second time. Ordered to consent calendar.
Coauthors revised.
From committee: Do pass. Ordered to consent calendar. (Ayes 14. Noes 0.) (June 29).
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 10. Noes 0.) (June 13).
June 6 set for first hearing canceled at the request of author.
Read third time. Passed. (Ayes 33. Noes 0. Page 3643.) Ordered to the Assembly.
In Assembly. Read first time. Held at Desk.
Read second time. Ordered to third reading.
From committee: Be ordered to second reading pursuant to Senate Rule 28.8.
Set for hearing April 18.
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 4. Noes 0. Page 3293.) (March 31).
From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
Set for hearing March 31.
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 |
|---|---|
| SB1312 | HTML |
| 02/18/22 - Introduced | |
| 03/24/22 - Amended Senate | |
| 04/04/22 - Amended Senate | |
| 06/16/22 - Amended Assembly | |
| 08/10/22 - Enrolled | |
| 08/29/22 - Chaptered |
| Document | Format |
|---|---|
| 03/28/22- Senate Governance and Finance | |
| 04/20/22- Sen. Floor Analyses | |
| 06/10/22- Assembly Revenue and Taxation | |
| 06/27/22- Assembly Appropriations | |
| 08/05/22- Sen. Floor Analyses |
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