California 2009-2010 Regular Session Status: Introduced

SB 1053 — Sales and use taxes: exemption: manufacturing equipment.

Last action — From committee without further action.

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

This bill died with 2009-2010 Regular Session. It reached “Introduced” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 partially 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 or for use in research and development, as specified or to maintain, repair, measure, or test that property. This bill would also partially exempt from those taxes the gross receipts from the sale of, and storage, use, or other consumption of, tangible personal property purchased for use by a contractor for specified purposes. 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 accordance 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 specified state sales and use taxes imposed for the purpose of finding locally provided services. This bill would take effect immediately as a tax levy.

Bill Text

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1 added · 1 removed

1 line(s) added, 1 removed.

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Action History

  1. From committee without further action.

  2. Placed on REV. & TAX. suspense file.

  3. Set for hearing April 28.

  4. To Com. on REV. & TAX.

  5. From print. May be acted upon on or after March 19.

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

Sponsors

  • Runner · Primary
  • Dutton · Cosponsor

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 120 not signed on

Sponsors (1)

  • Runner

Co-sponsors (1)

  • Dutton

Not signed on (120)

120 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

Subjects

taxation
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 SB 1053 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 partially 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 or for use in research and development, as specified or to maintain, repair, measure, or test that property. This bill would also partially exempt from those taxes the gross receipts from the sale of, and storage, use, or other consumption of, tangible personal property purchased for use by a contractor for specified purposes. 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 accordance 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 specified state sales and use taxes imposed for the purpose of finding locally provided services. This bill would take effect immediately as a tax levy.
Who sponsors SB 1053?
SB 1053 is sponsored by Runner and Dutton.
What is the current status of SB 1053?
This bill died with 2009-2010 Regular Session. It reached “Introduced” 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 SB 1053?
Track SB 1053 free on One Click Politics — get push/email alerts when it moves.

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