California 2013-2014 Regular Session Status: In Committee

AB 798 — Sales and use taxes: occasional barterer.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

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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 2013-2014 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 sales and use tax laws impose 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 law considers a person making more than 2 retail sales of tangible personal property during any 12-month period to be a retailer, as specified. Existing law also exempts from tax, the gross receipts from occasional sales of tangible personal property other than vehicles, vessels, or aircraft. This bill would repeal the provision considering a person making more than 2 retail sales in a 12-month period a retailer and would include in the definition of an occasional sale, the sale of tangible personal property the gross receipts of which are $2000 or less, and would further include in that definition, 12 or fewer sales of tangible personal property in a 12-month period the gross receipts of which are more than $2000, provided that the consideration for those sales is other than money. 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 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 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

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Action History

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

  3. In committee: Hearing postponed by committee.

  4. In committee: Hearing postponed by committee.

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

  6. From printer. May be heard in committee March 24.

  7. Read first time. To print.

Sponsors

  • Wagner · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Wagner

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.

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
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does AB 798 do?
Existing sales and use tax laws impose 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 law considers a person making more than 2 retail sales of tangible personal property during any 12-month period to be a retailer, as specified. Existing law also exempts from tax, the gross receipts from occasional sales of tangible personal property other than vehicles, vessels, or aircraft. This bill would repeal the provision considering a person making more than 2 retail sales in a 12-month period a retailer and would include in the definition of an occasional sale, the sale of tangible personal property the gross receipts of which are $2000 or less, and would further include in that definition, 12 or fewer sales of tangible personal property in a 12-month period the gross receipts of which are more than $2000, provided that the consideration for those sales is other than money. 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 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 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 AB 798?
AB 798 is sponsored by Wagner.
What is the current status of AB 798?
This bill died with 2013-2014 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 798?
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Last checked for changes 3 months ago · updated continuously

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