California 2011-2012 Regular Session Status: In Committee Bipartisan · 1 D · 1 R cosponsors

SB 686 — Sales and use taxes: exemption: advanced manufacturing.

Last action — Returned to Secretary of Senate pursuant to Joint Rule 56.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed Assembly
  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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

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, and provides various exemptions from the taxes imposed by that law. Existing law authorizes, until January 1, 2012, the California Alternative Energy and Advanced Transportation Financing Authority to evaluate project applications and to approve projects, as defined by the California Alternative Energy and Advanced Transportation Financing Authority Act, for financial assistance in the form of an exclusion from a "sale" or "purchase" subject to Sales and Use Tax Law. This bill would additionally include advanced manufacturing, as defined, as a project eligible for the above exclusion from the Sales and Use Tax Law. 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. Exemptions from 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. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. Returned to Secretary of Senate pursuant to Joint Rule 56.

  2. Re-referred to Com. on RLS.

  3. Withdrawn from committee.

  4. From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.

  5. Set, first hearing. Hearing canceled at the request of author.

  6. Set for hearing May 23.

  7. Read second time and amended. Re-referred to Com. on APPR.

  8. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0. Page 949.) (May 11).

  9. Set for hearing May 11.

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

  11. From printer. May be acted upon on or after March 22.

  12. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

Sponsorship breakdown

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

Sponsors (1)

Co-sponsors (3)

Not signed on (118)

118 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.

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Votes

Subjects

taxation
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Frequently asked questions

What does SB 686 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, and provides various exemptions from the taxes imposed by that law. Existing law authorizes, until January 1, 2012, the California Alternative Energy and Advanced Transportation Financing Authority to evaluate project applications and to approve projects, as defined by the California Alternative Energy and Advanced Transportation Financing Authority Act, for financial assistance in the form of an exclusion from a "sale" or "purchase" subject to Sales and Use Tax Law. This bill would additionally include advanced manufacturing, as defined, as a project eligible for the above exclusion from the Sales and Use Tax Law. 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. Exemptions from 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. This bill would take effect immediately as a tax levy.
Who sponsors SB 686?
SB 686 is sponsored by Fletcher, Strickland, Tony (Republican), Padilla, Stephen C. (Democratic), and La Malfa.
What is the current status of SB 686?
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 686?
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