SB 952

  • California Senate Bill
  • 2019-2020 Regular Session
  • Introduced in Senate Feb 10, 2020
  • Passed Senate Jun 25, 2020
  • Assembly
  • Governor

Sales and use taxes: exemption: backup electrical generators: deenergization events.

Abstract

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. This bill, on and after January 1, 2021, and before January 1, 2026, would provide an exemption from those taxes with respect to the sale of, or the storage, use, or consumption of, a backup electrical generator as defined, if that backup electrical generator is purchased for use exclusively in powering a critical facility, as defined, by a city, county, city and county, special district, or other political subdivision during deenergization events, as defined, and the purchaser provides to the seller a written statement with regard to these facts. 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 (1)

Votes


Actions


Jun 29, 2020

Assembly

Referred to Com. on REV. & TAX.

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

Jun 25, 2020

Assembly

In Assembly. Read first time. Held at Desk.

Senate

Read third time. Passed. (Ayes 28. Noes 11.) Ordered to the Assembly.

Jun 18, 2020

Senate

Read second time. Ordered to third reading.

Senate

From committee: Do pass. (Ayes 7. Noes 0.) (June 18).

Jun 11, 2020

Senate

Set for hearing June 18.

Jun 09, 2020

Senate

June 9 hearing: Placed on APPR. suspense file.

Jun 03, 2020

Senate

Set for hearing June 9.

May 29, 2020

Senate

Read second time and amended. Re-referred to Com. on APPR.

  • Referral-Committee
  • Amendment-Passage
  • Reading-1
  • Reading-2
Com. on APPR.

May 28, 2020

Senate

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0. Page 3612.) (May 28).

May 21, 2020

Senate

Set for hearing May 28.

Feb 20, 2020

Senate

Referred to Com. on GOV. & F.

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

Feb 11, 2020

Senate

From printer. May be acted upon on or after March 12.

Feb 10, 2020

Senate

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

Bill Text

Bill Text Versions Format
SB952 HTML
02/10/20 - Introduced PDF
05/29/20 - Amended Senate PDF

Related Documents

Document Format
No related documents.

Sources

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