Marie Alvarado-Gil
- Republican
- Senator
- District 4
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 consumption of, items and materials when used to modify a vehicle for physically handicapped persons. This bill would, until January 1, 2030, exempt from those taxes the gross receipts from the sale in this state, and the storage, use, or other consumption in this state, of a dedicated snow removal vehicle, as defined, purchased by a local public agency. Existing law requires a 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 detailing the goals of the above-described tax expenditure and performance indicators for determining whether the tax expenditure meets those goals. 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. This bill would provide that the exemption created by the bill does not apply to local sales and use taxes or transactions and use taxes. Existing law imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011. This bill would provide that the exemption created by the bill does not apply to those state sales and use tax rates imposed or dedicated for local government funding, including those rates for which revenues are deposited into the Local Revenue Fund 2011. This bill would take effect immediately as a tax levy, but its operative date would be July 1, 2025.
Returned to Secretary of Senate pursuant to Joint Rule 56.
January 18 hearing: Held in committee and under submission.
Set for hearing January 18.
January 16 hearing: Placed on APPR suspense file.
Set for hearing January 16.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 2. Page 2970.) (January 10). 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 January 10.
May 3 set for first hearing canceled at the request of author.
Set for hearing May 3.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
From printer. May be acted upon on or after March 18.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB546 | HTML |
| 02/15/23 - Introduced | |
| 03/21/23 - Amended Senate | |
| 01/03/24 - Amended Senate |
| Document | Format |
|---|---|
| 01/05/24- Senate Governance and Finance | |
| 01/12/24- Senate Appropriations |
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