California 2011-2012 Regular Session Status: In Committee

AB 2059 — Sales and use tax: qualified purchaser.

Last action — In committee: Set, second hearing. Held under submission.

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  1. ✓
    Introduced
  2. 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 “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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Existing law provides that a return, showing specified purchases by a qualified purchaser that were subject to the use tax during the preceding year and that have not been paid to a specified retailer, must be filed, along with a remittance of the amount of tax due, with the State Board of Equalization on or before April 15. Existing law further provides that a qualified purchaser is a specified person that receives at least $100,000 in gross receipts from business operations per calendar year. This bill would increase the threshold amount of gross receipts from business operations per calendar year from $100,000 to $500,000. The bill would authorize the board to grant a reasonable extension of time for filing a use tax return, as specified, and to grant a reasonable extension of time for the payment of use tax when it determines that good cause exists. This bill would authorize the board to grant an extension for filing a use tax return if an extension is granted for filing a return for tax imposed under the Personal Income Tax Law and the Corporation Tax Law, as provided.

Bill Text

Action History

  1. In committee: Set, second hearing. Held under submission.

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

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

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

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

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

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

  8. From printer. May be heard in committee March 25.

  9. Read first time. To print.

Sponsors

  • Achadjian · Cosponsor
  • Gorell · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Gorell

Co-sponsors (1)

  • Achadjian

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
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Frequently asked questions

What does AB 2059 do?
Existing law provides that a return, showing specified purchases by a qualified purchaser that were subject to the use tax during the preceding year and that have not been paid to a specified retailer, must be filed, along with a remittance of the amount of tax due, with the State Board of Equalization on or before April 15. Existing law further provides that a qualified purchaser is a specified person that receives at least $100,000 in gross receipts from business operations per calendar year. This bill would increase the threshold amount of gross receipts from business operations per calendar year from $100,000 to $500,000. The bill would authorize the board to grant a reasonable extension of time for filing a use tax return, as specified, and to grant a reasonable extension of time for the payment of use tax when it determines that good cause exists. This bill would authorize the board to grant an extension for filing a use tax return if an extension is granted for filing a return for tax imposed under the Personal Income Tax Law and the Corporation Tax Law, as provided.
Who sponsors AB 2059?
AB 2059 is sponsored by Achadjian and Gorell.
What is the current status of AB 2059?
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 AB 2059?
Track AB 2059 free on One Click Politics — get push/email alerts when it moves.

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