SB 38

  • California Senate Bill
  • 2019-2020 Regular Session
  • Introduced in Senate Dec 03, 2018
  • Passed Senate Jan 23, 2020
  • Passed Assembly Aug 30, 2020
  • Signed by Governor Sep 11, 2020

Sales and use taxes: consumer designation: all volunteer fire department.

Abstract

Existing sales and use tax laws, among other things, impose a tax on retailers measured by the gross receipts from their sales of tangible personal property sold at retail in this state. The Sales and Use Tax Law designates that certain sellers of tangible personal property are consumers, and not retailers, of the tangible personal property they sell, including, until January 1, 2021, that an all volunteer fire department, as defined, is a consumer, and not a retailer, of all tangible personal property sold by it, if the profits are used solely and exclusively in furtherance of the purposes of the all volunteer fire department, subject to specified limitations, so that the retail sale subject to tax is the sale of tangible personal property to the all volunteer fire department. This bill would extend the operation of that consumer designation for all volunteer fire departments until January 1, 2026. 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. The bill also would include additional information required for any bill authorizing a new tax expenditure. 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. 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 Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.

Bill Sponsors (19)

Votes


Actions


Sep 11, 2020

California State Legislature

Chaptered by Secretary of State. Chapter 78, Statutes of 2020.

California State Legislature

Approved by the Governor.

Sep 08, 2020

California State Legislature

Enrolled and presented to the Governor at 2 p.m.

Aug 30, 2020

Senate

In Senate. Concurrence in Assembly amendments pending.

Assembly

Read third time. Passed. (Ayes 75. Noes 0. Page 5278.) Ordered to the Senate.

Senate

Assembly amendments concurred in. (Ayes 39. Noes 0.) Ordered to engrossing and enrolling.

Senate

Ordered to special consent calendar.

Aug 12, 2020

Assembly

Read second time. Ordered to consent calendar.

Aug 11, 2020

Assembly

From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 11).

Jul 27, 2020

Assembly

From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 9. Noes 0.) (July 27). Re-referred to Com. on APPR.

  • Committee-Passage-Favorable
  • Committee-Passage
  • Referral-Committee
Com. on APPR.

Jun 18, 2020

Assembly

From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  • Reading-1
  • Reading-2
  • Amendment-Passage
  • Committee-Passage
  • Referral-Committee
Com. on REV. & TAX.

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Jan 23, 2020

Assembly

In Assembly. Read first time. Held at Desk.

Senate

Read third time. Passed. (Ayes 37. Noes 0. Page 3130.) Ordered to the Assembly.

Jan 22, 2020

Senate

Read second time. Ordered to third reading.

Jan 21, 2020

Senate

From committee: Be ordered to second reading pursuant to Senate Rule 28.8.

Jan 16, 2020

Senate

Set for hearing January 21.

Jan 15, 2020

Senate

From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 3099.) (January 15). Re-referred to Com. on APPR.

  • Committee-Passage-Favorable
  • Committee-Passage
  • Referral-Committee
Com. on APPR.

Jan 09, 2020

Senate

Re-referred to Com. on GOV. & F.

  • Referral-Committee
Com. on GOV. & F.

Senate

Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(c).

  • Referral-Committee
Com. on RLS. pursuant to Senate Rule 29.10(c).

Jan 08, 2020

Senate

Set for hearing January 15 in GOV. & F. pending receipt.

Jan 07, 2020

Senate

Read second time. Ordered to third reading.

Jan 06, 2020

Senate

Read second time and amended. Ordered to second reading.

Senate

Ordered to second reading.

Senate

From inactive file.

May 23, 2019

Senate

Ordered to inactive file on request of Senator Hill.

May 20, 2019

Senate

Read second time. Ordered to third reading.

May 17, 2019

Senate

Read second time and amended. Ordered to second reading.

Senate

From committee: Do pass as amended. (Ayes 4. Noes 2. Page 1088.) (May 16).

May 10, 2019

Senate

Set for hearing May 16.

Apr 22, 2019

Senate

April 22 hearing: Placed on APPR. suspense file.

Apr 11, 2019

Senate

Set for hearing April 22.

Mar 28, 2019

Senate

From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 1. Page 490.) (March 27). Re-referred to Com. on APPR.

  • Committee-Passage-Favorable
  • Committee-Passage
  • Referral-Committee
Com. on APPR.

Mar 07, 2019

Senate

Set for hearing March 27.

Jan 16, 2019

Senate

Referred to Com. on HEALTH.

  • Referral-Committee
Com. on HEALTH.

Dec 04, 2018

Senate

From printer. May be acted upon on or after January 3.

Dec 03, 2018

Senate

Introduced. Read first time. To Com. on RLS. for assignment. To print.

Bill Text

Bill Text Versions Format
SB38 HTML
12/03/18 - Introduced PDF
05/17/19 - Amended Senate PDF
01/06/20 - Amended Senate PDF
06/18/20 - Amended Assembly PDF
09/02/20 - Enrolled PDF
09/11/20 - Chaptered PDF

Related Documents

Document Format
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Sources

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