California 2009-2010 Regular Session Status: Passed Assembly

AB 2788 — Sales and use taxes: exemptions: vehicles and trailers: use outside this state.

Last action — Died on Senate inactive file.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2009-2010 Regular Session. It reached “Passed Assembly” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Existing law exempts from the sales and use tax, the sale of, or the storage, use, or other consumption of, new or remanufactured trucks, truck tractors, semitrailers, or trailers, as specified, or new or remanufactured trailer coaches or auxiliary dollies, that are purchased from a dealer located outside this state for use without this state and are delivered to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 days from and after the date of delivery, if the purchaser furnishes certain documents to the manufacturer, remanufacturer, or dealer, as specified. Existing law also exempts from the sales and use tax, the sale of, or the storage, use, or other consumption of, new or remanufactured trailers or semitrailers, as specified, that are manufactured or remanufactured outside this state and are purchased for use without this state and are delivered to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 days from and after the date of delivery, and new or remanufactured trailers or semitrailers, as specified, that are manufactured or remanufactured in this state and are purchased for use without this state and are delivered to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 75 days from and after the date of delivery, if the purchaser or the purchaser's agent furnishes certain documents to the manufacturer, remanufacturer, or dealer, including, among others, written evidence of an out-of-state license and registration for the vehicle. This bill would expand and consolidate these exemptions to instead provide an exemption for new or remanufactured trucks, truck tractors, trailers, and semitrailers, as specified, and new or remanufactured trailer coaches or auxiliary dollies that are manufactured or remanufactured inside or outside this state and are purchased for use outside this state and are delivered to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 75 days from and after the date of delivery. This bill would make conforming changes. This bill would require the purchaser or the purchaser's agent to furnish written evidence of an out-of-state license and registration for the vehicle only when required by another state or furnish an affidavit indicating that the registration is not required. 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 the Transactions and Use Tax Law authorizes districts, as specified, to impose transactions and use taxes in conformity with the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated in these laws. Section 2230 of the Revenue and Taxation Code provides that the state will 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 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 Text

Action History

  1. Died on Senate inactive file.

  2. To inactive file on motion of Senator Romero.

  3. Read second time. To third reading.

  4. (Received August 13 pursuant to Joint Rule 61(b)(14).)

  5. From committee: Be placed on second reading file pursuant to Senate Rule 28.8.

  6. From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 4. Noes 0.) (August 11).

  7. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.

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

  9. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.

  10. Referred to Com. on REV. & TAX.

  11. In Senate. Read first time. To Com. on RLS. for assignment.

  12. Read third time, passed, and to Senate. (Ayes 63. Noes 0. Page 5344.)

  13. Read second time. To Consent Calendar.

  14. From committee: Do pass. To Consent Calendar. (May 19).

  15. Re-referred to Com. on APPR.

  16. From committee chair, with author's amendments: Amend, and re-refer to Com. on APPR. Read second time and amended.

  17. From committee: Do pass, and re-refer to Com. on APPR. with recommendation: To Consent Calendar. Re-referred. (Ayes 9. Noes 0.) (May 10).

  18. Referred to Com. on REV. & TAX.

  19. From printer. May be heard in committee April 9.

  20. Read first time. To print.

Sponsors

  • Portantino · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Portantino

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

AB 2788 REV.& TAX. Consent Calendar Second Day Regular Session

Passed 69 Yea · 0 Nay · 22 Other
Party YeaNayPresentNot Voting
Democratic 3000
Unaffiliated 640021
Republican 2001
Total 690022
% of votes cast 76%0%0%24%
How each member voted (91)
Member Party Vote
Adams — Yea
Ammiano — Yea
Anderson — Yea
Beall — Yea
Evans — Yea
Charles — Yea
Feuer — Yea
Fuller — Yea
Galgiani — Yea
Gilmore — Yea
Hagman — Yea
Fletcher — Yea
Fong — Yea
Bonnie — Yea
Lowenthal — Yea
V. — Yea
Manuel — Yea
Perez — Yea
Portantino — Yea
Saldana — Yea
John — Yea
A. — Yea
Perez — Yea
Carter — Not Voting
Bill — Not Voting
Tom — Not Voting
Harkey — Yea
Hernandez — Yea
Hill — Yea
De — Not Voting
La — Not Voting
Torre — Not Voting
De — Not Voting
Leon — Not Voting
Chesbro — Not Voting
Conway — Yea
Cook — Yea
Coto — Yea
Davis — Yea
Huffman — Yea
Knight — Yea
Logue — Yea
Mendoza — Yea
Miller — Yea
Nava — Yea
Nestande — Yea
Norby — Yea
Ruskin — Yea
Skinner — Yea
Solorio — Yea
Torlakson — Yea
Torres — Yea
Tran — Yea
Villines — Yea
Salas — Not Voting
Audra — Not Voting
Furutani — Not Voting
Hall — Not Voting
Jeffries — Not Voting
Silva — Not Voting
Smyth — Not Voting
Bass — Not Voting
Blakeslee — Not Voting
Block — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Hayashi — Yea
Huber — Yea
Lieu — Yea
Ma — Yea
Monning — Yea
Nielsen — Yea
Swanson — Yea
Torrico — Yea
Emmerson — Not Voting
Eng — Yea
DeVore — Yea
Yamada — Yea
Fuentes — Yea
Garrick — Yea
Beth Gaines — Yea
Bill Berryhill — Not Voting
Bill Berryhill — Not Voting
Arambula, Joaquin Democratic Yea
Caballero, Anna M. Democratic Yea
Calderon, Lisa Democratic Yea
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Strickland, Tony Republican Not Voting

Official roll call →

Do pass, to Consent Calendar.

Passed 17 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 16002
Democratic 1000
Total 17002
% of votes cast 89%0%0%11%
How each member voted (19)
Member Party Vote
Charles — Yea
Hall — Yea
Harkey — Yea
De — Not Voting
Leon — Not Voting
Conway — Yea
Hill — Yea
Norby — Yea
Bradford — Yea
Miller — Yea
Nielsen — Yea
Skinner — Yea
Solorio — Yea
Torlakson — Yea
Torrico — Yea
Coto — Yea
Davis — Yea
Fuentes — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 2788 do?
Existing law exempts from the sales and use tax, the sale of, or the storage, use, or other consumption of, new or remanufactured trucks, truck tractors, semitrailers, or trailers, as specified, or new or remanufactured trailer coaches or auxiliary dollies, that are purchased from a dealer located outside this state for use without this state and are delivered to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 days from and after the date of delivery, if the purchaser furnishes certain documents to the manufacturer, remanufacturer, or dealer, as specified. Existing law also exempts from the sales and use tax, the sale of, or the storage, use, or other consumption of, new or remanufactured trailers or semitrailers, as specified, that are manufactured or remanufactured outside this state and are purchased for use without this state and are delivered to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 days from and after the date of delivery, and new or remanufactured trailers or semitrailers, as specified, that are manufactured or remanufactured in this state and are purchased for use without this state and are delivered to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 75 days from and after the date of delivery, if the purchaser or the purchaser's agent furnishes certain documents to the manufacturer, remanufacturer, or dealer, including, among others, written evidence of an out-of-state license and registration for the vehicle. This bill would expand and consolidate these exemptions to instead provide an exemption for new or remanufactured trucks, truck tractors, trailers, and semitrailers, as specified, and new or remanufactured trailer coaches or auxiliary dollies that are manufactured or remanufactured inside or outside this state and are purchased for use outside this state and are delivered to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 75 days from and after the date of delivery. This bill would make conforming changes. This bill would require the purchaser or the purchaser's agent to furnish written evidence of an out-of-state license and registration for the vehicle only when required by another state or furnish an affidavit indicating that the registration is not required. 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 the Transactions and Use Tax Law authorizes districts, as specified, to impose transactions and use taxes in conformity with the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated in these laws. Section 2230 of the Revenue and Taxation Code provides that the state will 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 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.
Who sponsors AB 2788?
AB 2788 is sponsored by Portantino.
What is the current status of AB 2788?
This bill died with 2009-2010 Regular Session. It reached “Passed Assembly” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track AB 2788?
Track AB 2788 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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