California 2011-2012 Regular Session Status: Passed Assembly 1 D cosponsors

AB 658 — State Board of Equalization: administration.

Last action — In committee: that the measure be held in committee pursuant to Senate Rule 29.10.

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

This bill died with 2011-2012 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

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 that the place of sale or purchase is the place where the tangible personal property is physically located at the time the act constituting the sale or purchase takes place, with sales tax thereby being imposed on retail sales of tangible personal property physically located in this state at the time of sale. 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 provides the methods of allocating those local sales and use taxes to a city or county. This bill would clarify that the place of sale or purchase of property for purposes of determining whether sales tax or use tax applies to the transaction is determined in the same manner under the Sales and Use Tax Law and the Bradley-Burns Uniform Local Sales and Use Tax Law, and would state that this provision is declaratory of existing law. Existing law provides that after January 1, 2007, and before January 1, 2013, the Cigarette and Tobacco Products Tax Law, Underground Storage Tank Maintenance Fee Law, and Fee Collection Procedures Law allow the State Board of Equalization to accept an offer in compromise on a final tax liability, as defined, imposed under or in accordance with those laws regardless of whether the liabilities are generated from a business, that has been discontinued or transferred or whether the taxpayer or feepayer has a controlling interest or association with a similar business as the transferred or discontinued business, as prescribed. Under these laws, a taxpayer or feepayer would be guilty of a felony if the taxpayer or feepayer conceals specified property or receives, withholds, destroys, mutilates, or falsifies specified items or makes a false statement related to the offer in compromise, as specified. This bill would extend the repeal date for the above provisions to January 1, 2018. The bill, by extending the repeal date, would expand an existing crime and, thus, impose a state-mandated local program. 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.

Bill Text

Action History

  1. In committee: that the measure be held in committee pursuant to Senate Rule 29.10.

  2. Re-referred to Com. on GOV. & F. pursuant to Senate Rule 29.10.

  3. Re-referred to Com. on RLS. pursuant to Senate Rule 29.10.

  4. Read second time. Ordered to third reading.

  5. Read third time and amended. Ordered to second reading.

  6. Ordered to third reading.

  7. Action rescinded whereby the bill was read third time, passed, and to Assembly.

  8. In Senate. Held at Desk.

  9. Ordered to the Senate.

  10. Withdrawn from Engrossing and Enrolling.

  11. In Assembly. Ordered to Engrossing and Enrolling.

  12. Read third time. Passed. Ordered to the Assembly. (Ayes 36. Noes 0. Page 4444.).

  13. Read second time. Ordered to consent calendar.

  14. From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and ordered to consent calendar.

  15. Re-referred to Com. on APPR.

  16. Withdrawn from committee.

  17. From committee: Do pass and re-refer to Com. on PUB. S. with recommendation: to consent calendar. (Ayes 9. Noes 0.) (June 28). Re-referred to Com. on PUB. S.

  18. Referred to Coms. on GOV. & F. and PUB. S.

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

  20. Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 3607.)

  21. Read second time. Ordered to consent calendar.

  22. From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (January 19).

  23. From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 9. Noes 0.) (January 9). Re-referred to Com. on APPR.

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

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

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

  27. From printer. May be heard in committee March 19.

  28. Read first time. To print.

Sponsors

Sponsorship breakdown

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

Sponsors (1)

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

Consent Calendar 2nd AB658 Charles Calderon

Passed 36 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 34003
Republican 1000
Democratic 1001
Total 36004
% of votes cast 90%0%0%10%
How each member voted (40)
Member Party Vote
Yee — Yea
Wyland — Yea
Runner — Yea
Lowenthal — Yea
De León — Yea
Negrete McLeod — Yea
Evans — Yea
Rubio — Yea
Cannella — Yea
Fuller — Yea
Hancock — Not Voting
Harman — Not Voting
Hernandez — Not Voting
Kehoe — Yea
Alquist — Yea
Blakeslee — Yea
Dutton — Yea
Leno — Yea
Liu — Yea
Pavley — Yea
Price — Yea
Simitian — Yea
Walters — Yea
Wright — Yea
Wolk — Yea
Anderson — Yea
Huff — Yea
Lieu — Yea
Steinberg — Yea
Vargas — Yea
Corbett — Yea
Emmerson — Yea
Correa — Yea
DeSaulnier — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
La Malfa — Yea
Calderon, Lisa Democratic Not Voting
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Yea

Official roll call →

AB 658 CALDERON Consent Calendar Second Day

Passed 75 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Republican 2000
Unaffiliated 72005
Democratic 1000
Total 75005
% of votes cast 94%0%0%6%
How each member voted (80)
Member Party Vote
Hagman — Yea
Butler — Yea
Garrick — Yea
Carter — Yea
Hill — Yea
Fong — Yea
Cedillo — Yea
Allen — Yea
Alejo — Yea
Brownley — Yea
Conway — Yea
Cook — Yea
Wagner — Yea
Williams — Yea
Galgiani — Yea
Campos — Yea
Portantino — Yea
John A. Pérez — Yea
Mitchell — Yea
Fletcher — Yea
Gordon — Yea
Gorell — Not Voting
Chesbro — Yea
Halderman — Not Voting
Bonilla — Yea
Atkins — Yea
Hall — Yea
Harkey — Not Voting
Davis — Not Voting
Dickinson — Yea
Donnelly — Yea
Hueso — Yea
Jeffries — Yea
Lara — Yea
Mendoza — Yea
Monning — Yea
Morrell — Yea
Nielsen — Yea
Norby — Yea
Pan — Yea
Skinner — Yea
Smyth — Not Voting
Torres — Yea
Wieckowski — Yea
Achadjian — Yea
Ammiano — Yea
Beall — Yea
Block — Yea
Blumenfield — Yea
Bradford — Yea
Buchanan — Yea
Hayashi — Yea
Huber — Yea
Huffman — Yea
Knight — Yea
Logue — Yea
Ma — Yea
Mansoor — Yea
Miller — Yea
Nestande — Yea
Olsen — Yea
Perea — Yea
Silva — Yea
Solorio — Yea
Swanson — Yea
Valadao — Yea
Eng — Yea
Feuer — Yea
Fuentes — Yea
Furutani — Yea
Gatto — Yea
Yamada — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Bonnie Lowenthal — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Calderon, Lisa Democratic Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

Do pass, to Consent Calendar.

Passed 17 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 16000
Democratic 1000
Total 17000
% of votes cast 100%0%0%0%
How each member voted (17)
Member Party Vote
Fuentes — Yea
Campos — Yea
Gatto — Yea
Chesbro — Yea
Donnelly — Yea
Hall — Yea
Harkey — Yea
Mitchell — Yea
Ammiano — Yea
Nielsen — Yea
Solorio — Yea
Wagner — Yea
Blumenfield — Yea
Bradford — Yea
Hill — Yea
Norby — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 658 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 that the place of sale or purchase is the place where the tangible personal property is physically located at the time the act constituting the sale or purchase takes place, with sales tax thereby being imposed on retail sales of tangible personal property physically located in this state at the time of sale. 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 provides the methods of allocating those local sales and use taxes to a city or county. This bill would clarify that the place of sale or purchase of property for purposes of determining whether sales tax or use tax applies to the transaction is determined in the same manner under the Sales and Use Tax Law and the Bradley-Burns Uniform Local Sales and Use Tax Law, and would state that this provision is declaratory of existing law. Existing law provides that after January 1, 2007, and before January 1, 2013, the Cigarette and Tobacco Products Tax Law, Underground Storage Tank Maintenance Fee Law, and Fee Collection Procedures Law allow the State Board of Equalization to accept an offer in compromise on a final tax liability, as defined, imposed under or in accordance with those laws regardless of whether the liabilities are generated from a business, that has been discontinued or transferred or whether the taxpayer or feepayer has a controlling interest or association with a similar business as the transferred or discontinued business, as prescribed. Under these laws, a taxpayer or feepayer would be guilty of a felony if the taxpayer or feepayer conceals specified property or receives, withholds, destroys, mutilates, or falsifies specified items or makes a false statement related to the offer in compromise, as specified. This bill would extend the repeal date for the above provisions to January 1, 2018. The bill, by extending the repeal date, would expand an existing crime and, thus, impose a state-mandated local program. 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.
Who sponsors AB 658?
AB 658 is sponsored by Calderon, Lisa (Democratic).
What is the current status of AB 658?
This bill died with 2011-2012 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 658?
Track AB 658 free on One Click Politics — get push/email alerts when it moves.

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