California 2009-2010 Regular Session Status: In Committee

AB 1474 — Sales and use taxes: exemption: fixed price contract: mobilehome.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

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  1. ✓
    Introduced
  2. 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 “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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 sales tax on a retailer measured by the gross receipts from the retail sale in this state of tangible personal property and 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. Existing law increases the state sales and use tax rate on the sale of, and on the storage, use, or other consumption of, tangible personal property, by 1% to a rate of 714% from April 1, 2009, until July 1, 2011, as provided. The Sales and Use Tax law also provides that a person who is a retailer of mobilehomes, including manufactured homes, who sells a new mobilehome to a purchaser for occupancy as a residence shall pay use tax at the time of its sale to the purchaser, measured by an amount equal to 75% of the price the retailer paid for the new mobilehome. This bill would provide that the 1% rate of tax increase does not apply to the gross receipts from the sale of a new mobilehome, or the sales price of a new mobilehome sold or stored, used, or otherwise consumed in this state, if specified conditions are met. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

  3. Held under submission.

  4. In committee: Set, first hearing. Referred to APPR. suspense file.

  5. Re-referred to Com. on APPR.

  6. Read second time and amended.

  7. From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 18).

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

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

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

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

  12. Read first time.

  13. From printer. May be heard in committee March 30.

  14. Introduced. To print.

Sponsors

  • Cook · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Cook

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"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

Subjects

taxation housing
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Frequently asked questions

What does AB 1474 do?
The Sales and Use Tax Law imposes a sales tax on a retailer measured by the gross receipts from the retail sale in this state of tangible personal property and 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. Existing law increases the state sales and use tax rate on the sale of, and on the storage, use, or other consumption of, tangible personal property, by 1% to a rate of 714% from April 1, 2009, until July 1, 2011, as provided. The Sales and Use Tax law also provides that a person who is a retailer of mobilehomes, including manufactured homes, who sells a new mobilehome to a purchaser for occupancy as a residence shall pay use tax at the time of its sale to the purchaser, measured by an amount equal to 75% of the price the retailer paid for the new mobilehome. This bill would provide that the 1% rate of tax increase does not apply to the gross receipts from the sale of a new mobilehome, or the sales price of a new mobilehome sold or stored, used, or otherwise consumed in this state, if specified conditions are met. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.
Who sponsors AB 1474?
AB 1474 is sponsored by Cook.
What is the current status of AB 1474?
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 1474?
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Last checked for changes 3 months ago · updated continuously

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