California 2011-2012 Regular Session Status: Passed Assembly

AB 153 — State Board of Equalization: administration: retailer engaged in business in this state.

Last action — In committee: Set, first hearing. Hearing canceled at the request of author.

  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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 defines a "retailer engaged in business in this state" to include retailers that engage in specified activities in this state and requires every retailer engaged in business in this state and making sales of tangible personal property for storage, use, or other consumption in this state to register with the State Board of Equalization and to collect the tax from the purchaser and remit it to the board. This bill would include in the definition of a retailer engaged in business in this state any retailer entering into agreements under which a person or persons in this state, for a commission or other consideration, directly or indirectly refer potential purchasers, whether by an Internet-based link or an Internet Web site, or otherwise, to the retailer, provided the total cumulative sales price from all sales by the retailer to purchasers in this state that are referred pursuant to these agreements is in excess of $10,000, within the preceding 12 months, and provided further that the retailer has cumulative sales of tangible personal property to purchasers in this state of over $500,000, within the preceding 12 months, except as specified. This bill would further provide that a retailer entering specified agreements to purchase advertising is not a retailer engaged in business in this state and would define a retailer to include an entity affiliated with a retailer under federal income tax law, as specified. This bill would further provide that these provisions would not apply if the retailer can demonstrate that the referrals would not satisfy specified United States constitutional requirements, as provided. This bill would provide that the provisions of this bill are severable.

Bill Text

Action History

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

  2. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.

  3. In committee: Hearing postponed by committee.

  4. In committee: Hearing postponed by committee.

  5. Referred to Com. on GOV. & F.

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

  7. Read third time. Passed. Ordered to the Senate. (Ayes 50. Noes 21. Page 1725.)

  8. Read second time. Ordered to third reading.

  9. Read second time and amended. Ordered to second reading.

  10. From committee: Do pass as amended. (Ayes 12. Noes 5.) (May 27).

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

  12. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (March 21). Re-referred to Com. on APPR.

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

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

  15. From printer. May be heard in committee February 18.

  16. Read first time. To print.

Sponsors

  • Huffman · Cosponsor
  • Leno · Cosponsor
  • Skinner · Primary
  • Travis Allen · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 3 co-sponsors · 118 not signed on · 2 voted No

Sponsors (1)

  • Skinner

Co-sponsors (3)

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 153 SKINNER Assembly Third Reading

Passed 50 Yea · 21 Nay · 9 Other
Party YeaNayPresentNot Voting
Unaffiliated 492008
Democratic 1000
Republican 0101
Total 502109
% of votes cast 63%26%0%11%
How each member voted (80)
Member Party Vote
Gordon — Yea
Halderman — Nay
Yamada — Yea
Eng — Yea
Butler — Yea
Campos — Yea
Feuer — Yea
Fuentes — Yea
Galgiani — Yea
Gatto — Yea
Allen — Yea
Hagman — Nay
Hall — Yea
Carter — Yea
Portantino — Yea
John A. Pérez — Yea
Mitchell — Yea
Hill — Yea
Hueso — Yea
Huffman — Yea
Lara — Yea
Bonilla — Yea
Atkins — Yea
Cedillo — Yea
Mendoza — Yea
Alejo — Yea
Ammiano — Yea
Block — Yea
Chesbro — Yea
Conway — Nay
Cook — Nay
Davis — Yea
Monning — Yea
Pan — Yea
Perea — Yea
Skinner — Yea
Solorio — Yea
Torres — Yea
Wagner — Nay
Wieckowski — Yea
Williams — Yea
Fletcher — Nay
Fong — Not Voting
Garrick — Not Voting
Gorell — Not Voting
Harkey — Nay
Donnelly — Nay
Jeffries — Not Voting
Miller — Nay
Morrell — Nay
Nestande — Not Voting
Norby — Nay
Olsen — Not Voting
Silva — Nay
Achadjian — Nay
Beall — Not Voting
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Hayashi — Yea
Huber — Yea
Knight — Nay
Logue — Nay
Ma — Yea
Mansoor — Nay
Nielsen — Nay
Smyth — Nay
Swanson — Yea
Valadao — Nay
Dickinson — Yea
Furutani — Yea
Beth Gaines — Nay
Bill Berryhill — Yea
Bonnie Lowenthal — Yea
Roger Hernández — Yea
V. Manuel Pérez — Not Voting
Calderon, Lisa Democratic Yea
Grove, Shannon Republican Nay
Jones, Brian W. Republican Not Voting

Official roll call →

Do pass as amended.

Passed 12 Yea · 5 Nay
Party YeaNayPresentNot Voting
Unaffiliated 11500
Democratic 1000
Total 12500
% of votes cast 71%29%0%0%
How each member voted (17)
Member Party Vote
Hall — Yea
Campos — Yea
Fuentes — Yea
Mitchell — Yea
Harkey — Nay
Davis — Yea
Donnelly — Nay
Hill — Yea
Norby — Nay
Wagner — Nay
Blumenfield — Yea
Bradford — Yea
Lara — Yea
Nielsen — Nay
Solorio — Yea
Gatto — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

What does AB 153 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 defines a "retailer engaged in business in this state" to include retailers that engage in specified activities in this state and requires every retailer engaged in business in this state and making sales of tangible personal property for storage, use, or other consumption in this state to register with the State Board of Equalization and to collect the tax from the purchaser and remit it to the board. This bill would include in the definition of a retailer engaged in business in this state any retailer entering into agreements under which a person or persons in this state, for a commission or other consideration, directly or indirectly refer potential purchasers, whether by an Internet-based link or an Internet Web site, or otherwise, to the retailer, provided the total cumulative sales price from all sales by the retailer to purchasers in this state that are referred pursuant to these agreements is in excess of $10,000, within the preceding 12 months, and provided further that the retailer has cumulative sales of tangible personal property to purchasers in this state of over $500,000, within the preceding 12 months, except as specified. This bill would further provide that a retailer entering specified agreements to purchase advertising is not a retailer engaged in business in this state and would define a retailer to include an entity affiliated with a retailer under federal income tax law, as specified. This bill would further provide that these provisions would not apply if the retailer can demonstrate that the referrals would not satisfy specified United States constitutional requirements, as provided. This bill would provide that the provisions of this bill are severable.
Who sponsors AB 153?
AB 153 is sponsored by Huffman, Leno, Skinner, and Travis Allen.
What is the current status of AB 153?
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 153?
Track AB 153 free on One Click Politics — get push/email alerts when it moves.

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