Steve Glazer
- Democratic
- Senator
- District 7
Author
The Sales and Use Tax Law, administered and enforced by the California Department of Tax and Fee Administration, 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. Existing law authorizes the department to require the filing of reports by any person or class of persons with information relating to sales of tangible personal property, the storage, use, or other consumption of which is subject to the use tax, as specified. Existing law requires a retailer or purchaser subject to the sales and use tax to file, on or before the last day of the month following each quarterly period, a return for the preceding quarterly period. This bill, for reporting periods beginning on or after January 1, 2022, would require a qualified retailer, defined as a retailer whose annual qualified sales of tangible personal property transacted online exceeded $50,000,000 for the previous calendar year, to include with each tax return a schedule that reports for each local jurisdiction the gross receipts from the qualified sale of tangible personal property shipped or delivered to a purchaser in that jurisdiction. The bill would subject a qualified retailer who fails or refuses to timely furnish that schedule to a penalty of $5,000. The bill would define terms for its purposes.
Veto sustained.
Stricken from file.
In Senate. Consideration of Governor's veto pending.
Vetoed by the Governor.
Enrolled and presented to the Governor at 1:30 p.m.
Read third time. Passed. (Ayes 56. Noes 14. Page 3137.) Ordered to the Senate.
Assembly amendments concurred in. (Ayes 31. Noes 4. Page 2637.) Ordered to engrossing and enrolling.
In Senate. Concurrence in Assembly amendments pending.
Ordered to third reading.
Read third time and amended.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 13. Noes 3.) (August 19).
Coauthors revised.
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 8. Noes 3.) (July 5).
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 27. Noes 4. Page 1387.) Ordered to the Assembly.
Read second time. Ordered to third reading.
Read second time and amended. Ordered to second reading.
From committee: Do pass as amended. (Ayes 5. Noes 2. Page 1204.) (May 20).
Set for hearing May 20.
April 19 hearing: Placed on APPR suspense file.
Set for hearing April 19.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 1. Page 633.) (March 25). Re-referred to Com. on APPR.
Set for hearing March 25.
From printer. May be acted upon on or after March 24.
Joint Rule 55 suspended. (Ayes 32. Noes 4. Page 272.)
(Ayes 32. Noes 4.)
Art. IV. Sec. 8(a) of the Constitution dispensed with.
Read first time.
Introduced. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB792 | HTML |
| 02/19/21 - Introduced | |
| 05/20/21 - Amended Senate | |
| 07/08/21 - Amended Assembly | |
| 08/26/21 - Amended Assembly | |
| 09/14/21 - Enrolled |
| Document | Format |
|---|---|
| 03/25/21- Senate Governance and Finance | |
| 04/16/21- Senate Appropriations | |
| 05/20/21- Senate Appropriations | |
| 05/25/21- Sen. Floor Analyses | |
| 07/01/21- Assembly Revenue and Taxation | |
| 08/16/21- Assembly Appropriations | |
| 08/25/21- ASSEMBLY FLOOR ANALYSIS | |
| 08/27/21- ASSEMBLY FLOOR ANALYSIS | |
| 09/10/21- Sen. Floor Analyses | |
| 12/29/21- Sen. Floor Analyses |
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