Sales and use taxes: exclusion: trade-in motorcycle.
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SB 516 — Sales and use taxes: exclusion: trade-in motorcycle.
Last action — Returned to Secretary of Senate pursuant to Joint Rule 62(a).
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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2In Committee
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3Passed Senate
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4Passed Assembly
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5To Executive
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6Enacted
This bill died with 2011-2012 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 tax on the gross receipts from the sale of tangible personal property sold at retail in this state, or on the sales price of tangible personal property purchased from a retailer for the storage, use, or other consumption of that property in this state. That law defines the terms "gross receipts" and "sales price." This bill would, until January 1, 2017, provide, for purposes of that law, that the terms "gross receipts" and "sales price" do not include the value of a motorcycle traded in for a new motorcycle, if the value of the trade-in motorcycle is separately stated on the new motorcycle invoice or bill of sale or similar document provided to the purchaser. The Bradley-Burns Uniform 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 the Sales and Use Tax Law 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 counties and cities for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
Bill Text
- Amended 01/04/12 - Amended Senate Current pdf January 04, 2012
- Introduced 02/17/11 - Introduced pdf February 17, 2011
- SB516 View text html
Action History
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Returned to Secretary of Senate pursuant to Joint Rule 62(a).
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Set, second hearing. Failed passage in committee. (Ayes 3. Noes 3. Page 2639.)
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From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
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Set for hearing January 11.
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Set, first hearing. Hearing canceled at the request of author.
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Set for hearing May 11.
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Referred to Com. on GOV. & F.
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From printer. May be acted upon on or after March 20.
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Introduced. Read first time. To Com. on RLS. for assignment. To print.
Sponsors
- Correa · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Correa
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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 3 | 3 | 0 | 3 |
| Total | 3 | 3 | 0 | 3 |
| % of votes cast | 33% | 33% | 0% | 33% |
How each member voted (9)
| Member | Party | Vote |
|---|---|---|
| Hancock | — | Nay |
| Fuller | — | Yea |
| Hernandez | — | Not Voting |
| DeSaulnier | — | Nay |
| Wolk | — | Nay |
| Huff | — | Yea |
| Kehoe | — | Not Voting |
| Liu | — | Not Voting |
| La Malfa | — | Yea |
Subjects
Frequently asked questions
- What does SB 516 do?
- The Sales and Use Tax Law imposes a tax on the gross receipts from the sale of tangible personal property sold at retail in this state, or on the sales price of tangible personal property purchased from a retailer for the storage, use, or other consumption of that property in this state. That law defines the terms "gross receipts" and "sales price." This bill would, until January 1, 2017, provide, for purposes of that law, that the terms "gross receipts" and "sales price" do not include the value of a motorcycle traded in for a new motorcycle, if the value of the trade-in motorcycle is separately stated on the new motorcycle invoice or bill of sale or similar document provided to the purchaser. The Bradley-Burns Uniform 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 the Sales and Use Tax Law 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 counties and cities for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
- Who sponsors SB 516?
- SB 516 is sponsored by Correa.
- What is the current status of SB 516?
- This bill died with 2011-2012 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 SB 516?
- Track SB 516 free on One Click Politics — get push/email alerts when it moves.
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