AB 486 is sponsored by Alejo, Correa, Donnelly, Fuller, Beth Gaines, Harkey, Hill, Maienschein, Mullin, Nielsen, V. Manuel Pérez, Perea, Wilk, and Patterson, Joe (Republican).

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California 2013-2014 Regular Session Status: In Committee 1 R cosponsors

AB 486 — Sales and use taxes: exemption: manufacturing research and development.

Last action February 03, 2014 — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

✓
Introduced
2
In Committee
3
Passed Assembly
4
Passed Senate
5
To Executive
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This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Summary

Existing sales and use tax laws impose taxes 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. That law provides various exemptions from those taxes. The bill would exempt from those taxes, on and after January 1, 2014, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased by a qualified person for use primarily in manufacturing, processing, refining, fabricating, or recycling of property, as specified, qualified tangible personal property purchased for use by a contractor for specified purposes, as provided, and tangible personal property purchased for use by a qualified person to be used primarily in research and development, as provided. 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 conformity 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 Education Protection Account, and the Local Revenue Fund. This bill would take effect immediately as a tax levy.

Bill Text

Amended 04/10/13 - Amended Assembly Current pdf April 10, 2013
Introduced 02/19/13 - Introduced pdf February 19, 2013
AB486 View text html

Action History

February 03, 2014
From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
January 31, 2014
Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
May 14, 2013
From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 13). Re-referred to Com. on APPR.
April 22, 2013
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
April 11, 2013
Re-referred to Com. on REV. & TAX.
April 10, 2013
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
March 14, 2013
Referred to Com. on REV. & TAX.
February 20, 2013
From printer. May be heard in committee March 22.
February 19, 2013
Read first time. To print.

Sponsorship breakdown

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1 sponsors · 13 co-sponsors · 108 not signed on

Sponsors (1)

Mullin

Not signed on (108)

108 members have not signed on to this bill.

Show all 108 →

"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

Votes

Do pass and be re-referred to the Committee on Appropriations.

May 13, 2013

Passed 9 Yea · 0 Nay

Party	Yea	Nay	Present	Not Voting
Unaffiliated	8	0	0	0
Republican	1	0	0	0
Total	9	0	0	0
% of votes cast	100%	0%	0%	0%

How each member voted (9)

Member	Party	Vote
Bocanegra	—	Yea
Gordon	—	Yea
Harkey	—	Yea
Mullin	—	Yea
Nestande	—	Yea
Pan	—	Yea
Ting	—	Yea
V. Manuel Pérez	—	Yea
Dahle, Megan	Republican	Yea

Official roll call →

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 486 do?: Existing sales and use tax laws impose taxes 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. That law provides various exemptions from those taxes. The bill would exempt from those taxes, on and after January 1, 2014, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased by a qualified person for use primarily in manufacturing, processing, refining, fabricating, or recycling of property, as specified, qualified tangible personal property purchased for use by a contractor for specified purposes, as provided, and tangible personal property purchased for use by a qualified person to be used primarily in research and development, as provided. 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 conformity 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 Education Protection Account, and the Local Revenue Fund. This bill would take effect immediately as a tax levy.
Who sponsors AB 486?: AB 486 is sponsored by Alejo, Correa, Donnelly, Fuller, Beth Gaines, Harkey, Hill, Maienschein, Mullin, Nielsen, V. Manuel Pérez, Perea, Wilk, and Patterson, Joe (Republican).
What is the current status of AB 486?: 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 486?: Track AB 486 free on One Click Politics — get push/email alerts when it moves.

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At a glance

Identifier: AB 486
Jurisdiction: California
Session: 2013-2014 Regular Session
Type: Bill
Introduced: February 19, 2013
Status: In Committee
Prime sponsor: Mullin

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