AB 2525 — Sales and use taxes: exemption: manufacturing equipment.
Last action — From committee without further action.
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✓Introduced
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2In Committee
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3Passed Assembly
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4Passed Senate
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5To Executive
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6Enacted
This bill died with 2009-2010 Regular Session. It reached “In Committee” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 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. That law provides various exemptions from those taxes. The bill would exempt from those taxes, on or after January 1, 2011, the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property purchased by a qualified person for use in the manufacturing process of clean energy technology, as specified, and tangible personal property purchased by a contractor for specified purposes. This bill would establish the conditions that a purchaser must meet to obtain an exemption certificate from the California Business Investment Services, as specified. 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 conformity 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 state sales and use taxes imposed for the purpose of funding the Local Revenue Fund, the Local Public Safety Fund, and the Fiscal Recovery Fund. This bill would take effect immediately as a tax levy.
Bill Text
- Amended 03/25/10 - Amended Assembly Current pdf March 25, 2010
- Introduced 02/19/10 - Introduced pdf February 19, 2010
- AB2525 View text html
Action History
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From committee without further action.
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In committee: Set, first hearing. Hearing canceled at the request of author.
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In committee: Hearing postponed by committee.
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Re-referred to Com. on REV. & TAX.
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From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
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Referred to Com. on REV. & TAX.
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Read first time.
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From printer. May be heard in committee March 23.
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Introduced. To print.
Sponsors
- Blumenfield · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Blumenfield
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.
Subjects
Frequently asked questions
- What does AB 2525 do?
- 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. That law provides various exemptions from those taxes. The bill would exempt from those taxes, on or after January 1, 2011, the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property purchased by a qualified person for use in the manufacturing process of clean energy technology, as specified, and tangible personal property purchased by a contractor for specified purposes. This bill would establish the conditions that a purchaser must meet to obtain an exemption certificate from the California Business Investment Services, as specified. 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 conformity 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 state sales and use taxes imposed for the purpose of funding the Local Revenue Fund, the Local Public Safety Fund, and the Fiscal Recovery Fund. This bill would take effect immediately as a tax levy.
- Who sponsors AB 2525?
- AB 2525 is sponsored by Blumenfield.
- What is the current status of AB 2525?
- This bill died with 2009-2010 Regular Session. It reached “In Committee” 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 2525?
- Track AB 2525 free on One Click Politics — get push/email alerts when it moves.
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