California 2009-2010 Regular Session Status: To Executive

AB 2676 — State Board of Equalization: administration.

Last action — Vetoed by Governor.

Track this bill free

No card. One bill, free forever — alerts when it moves.

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

This bill died with 2009-2010 Regular Session. It reached “To Executive” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

The Sales and Use Tax Law imposes a sales tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or a use tax 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, measured by sales price. Every person storing, using, or otherwise consuming in this state tangible personal property purchased from a retailer is liable for the use tax and must pay the tax to the State Board of Equalization, unless he or she has paid the tax to a retailer registered to collect the use tax. Existing law requires retailers, as specified, to register with, and to obtain a seller's permit or certification of registration-use tax from, the State Board of Equalization. For taxable years beginning on or after January 1, 2003, and on December 31, 2009, persons not otherwise registered with the board may make an irrevocable election to report qualified use tax, as defined, on that person's income tax return. The Franchise Tax Board is required to revise the income tax returns to allow a person to report and remit qualified use taxes to it and to remit the qualified use taxes collected to the board. This bill would authorize an eligible person to make an irrevocable election to report qualified use tax, as defined, on that person's income tax return, for taxable years beginning on and after January 1, 2010, and would require the Franchise Tax Board to allow a person to report and remit qualified use taxes to it and to remit the qualified use taxes collected to the board. The Sales and Use Tax Law imposes personal liability for unpaid taxes, interest, and penalties on specified responsible persons who willfully fail to pay these amounts, upon the termination, dissolution, or abandonment of business of the corporation or other business entity, with the sum due to be collected by deficiency determination and collection in the manner provided under this law. This bill would also impose personal liability under the Sales and Use Tax Law for unpaid taxes, interest, and penalties on specified responsible persons who fail to pay these amounts during the time the rights, powers, and responsibilities of a closely held corporation or closely held limited liability company are suspended, as specified. This bill would additionally impose responsible person liability for unpaid taxes or fees, interest, and penalties on specified responsible persons who willfully fail to pay these amounts, upon the termination, dissolution, or abandonment of business of the corporation or other business entity, or who fail to pay these amounts during the time the rights, powers, and responsibilities of a closely held corporation or closely held limited liability company are suspended, as specified, under the Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law. Existing law provides for the payment of unemployment compensation benefits to eligible unemployed individuals, and requires the Employment Development Department to implement and administer the unemployment insurance system in the state. Existing law requires each employer to file with the department a report of wages paid to his or her workers and to furnish to each employee a written statement showing, among other things, the total amount of wages, and total wages subject to personal income tax, as provided. Existing law also requires each employer to file with the department specified information on new employees, and authorizes the use of that information for specified purposes including, among other things, providing employer or employee information to the Franchise Tax Board for the purpose of tax enforcement. This bill would also authorize the Employment Development Department to provide employer or employee information to the State Board of Equalization with information for tax or fee enforcement.

Bill Text

Action History

  1. Vetoed by Governor.

  2. Enrolled and to the Governor at 3 p.m.

  3. In Assembly. To enrollment.

  4. Read third time, passed, and to Assembly. (Ayes 21. Noes 14. Page 4499.)

  5. Read second time. To third reading.

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

  7. From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 3. Noes 0.) (June 23).

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

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

  10. Read third time, passed, and to Senate. (Ayes 49. Noes 28. Page 5419.)

  11. Read second time. To third reading.

  12. From committee: Do pass. (Ayes 11. Noes 5.) (May 19).

  13. Re-referred to Com. on APPR.

  14. Read second time and amended.

  15. From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 6. Noes 3.) (April 19).

  16. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  17. Re-referred to Com. on REV. & TAX.

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

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

  20. Read first time.

  21. From printer. May be heard in committee March 23.

  22. Introduced. To print.

Sponsors

  • Ma · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on · 4 voted No

Sponsors (1)

  • Ma

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

Assembly 3rd Reading AB2676 Ma By Wolk

Passed 22 Yea · 14 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 211302
Republican 0100
Democratic 1001
Total 221403
% of votes cast 56%36%0%8%
How each member voted (39)
Member Party Vote
Yee — Yea
Hancock — Yea
Wyland — Nay
Lowenthal — Yea
Negrete — Yea
Cedillo — Yea
Florez — Yea
Harman — Nay
Hollingsworth — Nay
Huff — Nay
Runner — Nay
Cogdill — Nay
Corbett — Yea
Ducheny — Yea
Kehoe — Yea
Leno — Yea
McLeod — Yea
Oropeza — Not Voting
Price — Yea
Romero — Yea
Steinberg — Yea
Dutton — Nay
Wiggins — Not Voting
Wolk — Yea
Wright — Yea
Aanestad — Nay
Alquist — Yea
Ashburn — Nay
Liu — Yea
Pavley — Yea
Simitian — Yea
Walters — Nay
Emmerson — Nay
Correa — Nay
DeSaulnier — Yea
Denham — Nay
Calderon, Lisa Democratic Not Voting
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Nay

Official roll call →

AB 2676 MA Assembly Third Reading

Passed 56 Yea · 31 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 523003
Democratic 3000
Republican 1101
Total 563104
% of votes cast 62%34%0%4%
How each member voted (91)
Member Party Vote
Hagman — Nay
Hall — Yea
Yamada — Yea
Carter — Yea
Chesbro — Yea
Coto — Yea
Davis — Yea
Evans — Yea
Feuer — Yea
Furutani — Yea
Galgiani — Yea
Hayashi — Yea
Charles — Yea
Hernandez — Yea
Hill — Yea
Huffman — Yea
De — Yea
La — Yea
Torre — Yea
De — Yea
Leon — Yea
Fong — Yea
Bonnie — Yea
Lowenthal — Yea
Portantino — Yea
Salas — Yea
Saldana — Yea
John — Yea
A. — Yea
Perez — Yea
Ammiano — Yea
Bass — Yea
Beall — Yea
Mendoza — Yea
Monning — Yea
Nava — Yea
Skinner — Yea
Torlakson — Yea
Torres — Yea
Torrico — Yea
Bill — Nay
Fletcher — Nay
V. — Nay
Manuel — Nay
Perez — Nay
Tom — Not Voting
Audra — Not Voting
Cook — Nay
Garrick — Nay
Gilmore — Nay
Harkey — Nay
Huber — Nay
Knight — Nay
Anderson — Nay
Miller — Nay
Nestande — Nay
Nielsen — Nay
Norby — Nay
Silva — Nay
Smyth — Nay
Villines — Nay
Adams — Nay
Blakeslee — Yea
Block — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Jeffries — Nay
Lieu — Yea
Logue — Nay
Ma — Yea
Ruskin — Yea
Solorio — Yea
Swanson — Yea
Tran — Nay
Conway — Nay
Emmerson — Nay
Eng — Yea
DeVore — Nay
Fuentes — Yea
Fuller — Nay
Beth Gaines — Nay
Bill Berryhill — Nay
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 Nay
Strickland, Tony Republican Not Voting

Official roll call →

Do pass.

Passed 12 Yea · 5 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 11502
Democratic 1000
Total 12502
% of votes cast 63%26%0%11%
How each member voted (19)
Member Party Vote
Hall — Yea
Charles — Yea
Harkey — Nay
De — Not Voting
Leon — Not Voting
Hill — Yea
Conway — Nay
Coto — Yea
Nielsen — Nay
Norby — Nay
Solorio — Yea
Torrico — Yea
Bradford — Yea
Miller — Nay
Skinner — Yea
Torlakson — Yea
Davis — Yea
Fuentes — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

taxation finance
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does AB 2676 do?
The Sales and Use Tax Law imposes a sales tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or a use tax 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, measured by sales price. Every person storing, using, or otherwise consuming in this state tangible personal property purchased from a retailer is liable for the use tax and must pay the tax to the State Board of Equalization, unless he or she has paid the tax to a retailer registered to collect the use tax. Existing law requires retailers, as specified, to register with, and to obtain a seller's permit or certification of registration-use tax from, the State Board of Equalization. For taxable years beginning on or after January 1, 2003, and on December 31, 2009, persons not otherwise registered with the board may make an irrevocable election to report qualified use tax, as defined, on that person's income tax return. The Franchise Tax Board is required to revise the income tax returns to allow a person to report and remit qualified use taxes to it and to remit the qualified use taxes collected to the board. This bill would authorize an eligible person to make an irrevocable election to report qualified use tax, as defined, on that person's income tax return, for taxable years beginning on and after January 1, 2010, and would require the Franchise Tax Board to allow a person to report and remit qualified use taxes to it and to remit the qualified use taxes collected to the board. The Sales and Use Tax Law imposes personal liability for unpaid taxes, interest, and penalties on specified responsible persons who willfully fail to pay these amounts, upon the termination, dissolution, or abandonment of business of the corporation or other business entity, with the sum due to be collected by deficiency determination and collection in the manner provided under this law. This bill would also impose personal liability under the Sales and Use Tax Law for unpaid taxes, interest, and penalties on specified responsible persons who fail to pay these amounts during the time the rights, powers, and responsibilities of a closely held corporation or closely held limited liability company are suspended, as specified. This bill would additionally impose responsible person liability for unpaid taxes or fees, interest, and penalties on specified responsible persons who willfully fail to pay these amounts, upon the termination, dissolution, or abandonment of business of the corporation or other business entity, or who fail to pay these amounts during the time the rights, powers, and responsibilities of a closely held corporation or closely held limited liability company are suspended, as specified, under the Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law. Existing law provides for the payment of unemployment compensation benefits to eligible unemployed individuals, and requires the Employment Development Department to implement and administer the unemployment insurance system in the state. Existing law requires each employer to file with the department a report of wages paid to his or her workers and to furnish to each employee a written statement showing, among other things, the total amount of wages, and total wages subject to personal income tax, as provided. Existing law also requires each employer to file with the department specified information on new employees, and authorizes the use of that information for specified purposes including, among other things, providing employer or employee information to the Franchise Tax Board for the purpose of tax enforcement. This bill would also authorize the Employment Development Department to provide employer or employee information to the State Board of Equalization with information for tax or fee enforcement.
Who sponsors AB 2676?
AB 2676 is sponsored by Ma.
What is the current status of AB 2676?
This bill died with 2009-2010 Regular Session. It reached “To Executive” 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 2676?
Track AB 2676 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on AB 2676

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of AB 2676

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →