California 2011-2012 Regular Session Status: Passed Assembly

AB 855 — Sales and use taxes: consumers: veterans: itinerant vendors.

Last action — Re-referred to Com. on GOV. & F.

  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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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, measured by sales price. That law, with certain exceptions, defines a retailer as a seller who makes any retail sale of tangible personal property and as a person who makes more than 2 retail sales of tangible personal property during any 12-month period, and defines a retail sale as a sale of tangible personal property for any purpose other than resale in the regular course of business. Existing law, from September 6, 2011, to January 1, 2022, provides that a qualified itinerant vendor, as defined, is a consumer, and not a retailer, of tangible personal property owned and sold by the qualified itinerant vendor, except for alcoholic beverages or items sold for more than $100, so that the retail sale subject to tax is the sale of tangible personal property to the qualified itinerant vendor. This bill would apply this provision beginning on and after January 1, 1986. This bill would make findings regarding the public purpose served by the bill. 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. Amendments to state sales and use taxes are incorporated into these laws. Section 2230 of the Revenue and Taxation Code provides that the state will reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for sales and use tax revenues lost by them pursuant to this bill.

Bill Text

Action History

  1. Re-referred to Com. on GOV. & F.

  2. Re-referred to Com. on RLS.

  3. Withdrawn from committee.

  4. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on PUB. S.

  5. Referred to Com. on PUB. S.

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

  7. Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 1279.)

  8. Read second time. Ordered to third reading.

  9. From committee: Do pass. (Ayes 7. Noes 0.) (April 26).

  10. In committee: Set, first hearing. Hearing canceled at the request of author.

  11. Re-referred to Com. on PUB. S.

  12. From committee chair, with author's amendments: Amend, and re-refer to Com. on PUB. S. Read second time and amended.

  13. Referred to Com. on PUB. S.

  14. From printer. May be heard in committee March 20.

  15. Read first time. To print.

Sponsors

  • Gorell · Cosponsor
  • Hagman · Cosponsor
  • Logue · Cosponsor
  • Ma · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 3 co-sponsors · 118 not signed on

Sponsors (1)

  • Ma

Co-sponsors (3)

  • Gorell
  • Hagman
  • Logue

Not signed on (118)

118 members have not signed on to this bill.

Show all 118 →

"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

AB 855 MA Assembly Third Reading

Passed 75 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 70004
Republican 2000
Democratic 3000
Total 75004
% of votes cast 95%0%0%5%
How each member voted (79)
Member Party Vote
Gordon — Yea
Hall — Yea
Carter — Yea
Eng — Yea
Cedillo — Yea
Conway — Yea
Fuentes — Yea
Furutani — Yea
Gatto — Yea
Cook — Yea
Hagman — Yea
Harkey — Yea
Huber — Yea
Hueso — Yea
Portantino — Yea
John A. Pérez — Yea
Mitchell — Yea
Huffman — Yea
Fletcher — Yea
Alejo — Yea
Ammiano — Yea
Blumenfield — Yea
Logue — Yea
Olsen — Yea
Perea — Yea
Skinner — Yea
Valadao — Yea
Williams — Yea
Yamada — Yea
Galgiani — Yea
Butler — Not Voting
Garrick — Not Voting
Bonilla — Yea
Atkins — Yea
Gorell — Not Voting
Halderman — Yea
Campos — Yea
Hayashi — Yea
Chesbro — Yea
Dickinson — Yea
Jeffries — Yea
Beall — Yea
Donnelly — Yea
Lara — Yea
Mendoza — Yea
Miller — Yea
Morrell — Yea
Nestande — Yea
Nielsen — Yea
Pan — Yea
Silva — Yea
Smyth — Not Voting
Torres — Yea
Achadjian — Yea
Block — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Hill — Yea
Knight — Yea
Ma — Yea
Mansoor — Yea
Monning — Yea
Norby — Yea
Solorio — Yea
Swanson — Yea
Wagner — Yea
Wieckowski — Yea
Feuer — Yea
Davis — Yea
Bill Berryhill — Yea
Bonnie Lowenthal — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Allen, Benjamin Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

Do pass.

Passed 7 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 7000
Total 7000
% of votes cast 100%0%0%0%
How each member voted (7)
Member Party Vote
Mitchell — Yea
Hagman — Yea
Hill — Yea
Cedillo — Yea
Ammiano — Yea
Knight — Yea
Skinner — Yea

Official roll call →

Subjects

taxation veterans
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 855 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, measured by sales price. That law, with certain exceptions, defines a retailer as a seller who makes any retail sale of tangible personal property and as a person who makes more than 2 retail sales of tangible personal property during any 12-month period, and defines a retail sale as a sale of tangible personal property for any purpose other than resale in the regular course of business. Existing law, from September 6, 2011, to January 1, 2022, provides that a qualified itinerant vendor, as defined, is a consumer, and not a retailer, of tangible personal property owned and sold by the qualified itinerant vendor, except for alcoholic beverages or items sold for more than $100, so that the retail sale subject to tax is the sale of tangible personal property to the qualified itinerant vendor. This bill would apply this provision beginning on and after January 1, 1986. This bill would make findings regarding the public purpose served by the bill. 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. Amendments to state sales and use taxes are incorporated into these laws. Section 2230 of the Revenue and Taxation Code provides that the state will reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for sales and use tax revenues lost by them pursuant to this bill.
Who sponsors AB 855?
AB 855 is sponsored by Gorell, Hagman, Logue, and Ma.
What is the current status of AB 855?
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 855?
Track AB 855 free on One Click Politics — get push/email alerts when it moves.

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