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AB 951

  • California Assembly Bill
  • 2011-2012 Regular Session
  • Introduced in Assembly
  • Assembly
  • Senate
  • Governor

Sales and use taxes: exemption: backâ€'toâ€'school products.

Abstract

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. This bill would provide an exemption from the sales tax for the gross receipts from the sale of a qualified back‑to‑school product, as defined, to a qualified purchaser, as defined, during a specified period in August of each year, commencing in 2012 and ending in 2016. 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 law authorizes districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated into these laws. This bill would specify that this exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state taxes from which revenues are deposited into the Local Public Safety Fund, the Local Revenue Fund, or the Fiscal Recovery Fund. This bill would take effect immediately as a tax levy.

Bill Sponsors (1)

Henry Perea

  • Democratic
Author

Votes


Actions


Feb 01, 2012

Assembly

From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

Assembly

Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

Jan 10, 2012

Assembly

In committee: Set, first hearing. Hearing canceled at the request of author.

Jan 04, 2012

Assembly

From committee: Be re-referred to Com. on PUB. S. Re-referred. (Ayes 8. Noes 0.) (December 5). Re-referred to Com. on PUB. S.

  • Referral-Committee
  • Committee-Passage
Com. on PUB. S. Re-referred. (Ayes 8. Noes 0.) (December 5). Re-referred to Com. on PUB. S.

Jun 15, 2011

Assembly

Re-referred to Com. on RLS. pursuant to Assembly Rule 96.

  • Referral-Committee
Com. on RLS. pursuant to Assembly Rule 96.

Jun 14, 2011

Assembly

Re-referred to Com. on P.E., R. & S.S.

  • Referral-Committee
Com. on P.E., R. & S.S.

Jun 13, 2011

Assembly

From committee chair, with author's amendments: Amend, and re-refer to Com. on P.E., R. & S.S. Read second time and amended.

Mar 10, 2011

Assembly

Referred to Com. on P.E., R. & S.S.

  • Referral-Committee
Com. on P.E., R. & S.S.

Feb 20, 2011

Assembly

From printer. May be heard in committee March 22.

Feb 18, 2011

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB951 HTML
02/18/11 - Introduced PDF
06/13/11 - Amended Assembly PDF

Related Documents

Document Format
No related documents.

Sources

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