AB 951 — Sales and use taxes: exemption: backâ€'toâ€'school products.
Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
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✓Introduced
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2In Committee
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3Passed Assembly
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4Passed Senate
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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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 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. This bill would provide an exemption from the sales tax for the gross receipts from the sale of a qualified back‑to‑school product, as defined, to a qualified purchaser, as defined, during a specified period in August of each year, commencing in 2012 and ending in 2016. 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. This bill would specify that this exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state taxes from which revenues are deposited into the Local Public Safety Fund, the Local Revenue Fund, or the Fiscal Recovery Fund. This bill would take effect immediately as a tax levy.
Bill Text
- Amended 06/13/11 - Amended Assembly Current pdf June 13, 2011
- Introduced 02/18/11 - Introduced pdf February 18, 2011
- AB951 View text html
Action History
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From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
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Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
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In committee: Set, first hearing. Hearing canceled at the request of author.
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From committee: Be re-referred to Com. on PUB. S. Re-referred. (Ayes 8. Noes 0.) (December 5). Re-referred to Com. on PUB. S.
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Re-referred to Com. on RLS. pursuant to Assembly Rule 96.
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Re-referred to Com. on P.E., R. & S.S.
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From committee chair, with author's amendments: Amend, and re-refer to Com. on P.E., R. & S.S. Read second time and amended.
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Referred to Com. on P.E., R. & S.S.
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From printer. May be heard in committee March 22.
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Read first time. To print.
Sponsors
- Perea · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
- Perea
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 | 8 | 0 | 0 | 3 |
| Total | 8 | 0 | 0 | 3 |
| % of votes cast | 73% | 0% | 0% | 27% |
How each member voted (11)
| Member | Party | Vote |
|---|---|---|
| Hagman | — | Yea |
| Butler | — | Not Voting |
| Hueso | — | Yea |
| Knight | — | Yea |
| Donnelly | — | Not Voting |
| Skinner | — | Yea |
| Alejo | — | Not Voting |
| Silva | — | Yea |
| Williams | — | Yea |
| Carter | — | Yea |
| Roger Hernández | — | Yea |
Subjects
Frequently asked questions
- What does AB 951 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. This bill would provide an exemption from the sales tax for the gross receipts from the sale of a qualified back‑to‑school product, as defined, to a qualified purchaser, as defined, during a specified period in August of each year, commencing in 2012 and ending in 2016. 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. This bill would specify that this exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state taxes from which revenues are deposited into the Local Public Safety Fund, the Local Revenue Fund, or the Fiscal Recovery Fund. This bill would take effect immediately as a tax levy.
- Who sponsors AB 951?
- AB 951 is sponsored by Perea.
- What is the current status of AB 951?
- 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 951?
- Track AB 951 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 3 months ago · updated continuously
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