California 2015-2016 Regular Session Status: Passed Senate

SB 640 — Sales and use taxes: claim for refund: customer refunds.

Last action — August 11 hearing. Held in committee and under submission.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2015-2016 Regular Session. It reached “Passed Senate” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Under the Sales and Use Tax Law, any amount collected or paid in excess of what is due under that law is required to be credited by the State Board of Equalization against any other amounts due and payable from the person from whom the excess amount was collected or by whom it was paid, and the balance refunded to the person, as provided. Under existing law, when an amount represented by a person to a customer as constituting reimbursement for taxes due under the Sales and Use Tax Law is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount paid is required to be returned by the person to the customer upon notification by the board or by the customer that this excess has been ascertained. This bill would allow the customer to file a claim for refund to receive the amount that would be refunded to the person that paid the tax provided specified conditions are met, including that the amount be $1,000 or more. This bill would require the board to make a payment to the customer of the balance of any excess amount collected or paid, after any amounts due and payable from the person or customer are credited against that excess amount. This bill would also require an amount subject to refund that is credited to the person that paid the tax and not refunded to the customer to be paid by that person directly to the customer.

Bill Text

Action History

  1. August 11 hearing. Held in committee and under submission.

  2. August 3 set for second hearing. Placed on APPR. suspense file.

  3. August 26 set for first hearing canceled at the request of author.

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

  5. (Received at desk July 17 pursuant to JR 61(a)(10))

  6. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (July 13).

  7. July 13 set for first hearing. Placed on REV. & TAX. suspense file.

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

  9. In Assembly. Read first time. Held at Desk.

  10. Read third time. Passed. (Ayes 40. Noes 0. Page 1299.) Ordered to the Assembly.

  11. Read second time and amended. Ordered to third reading.

  12. From committee: Do pass as amended. (Ayes 7. Noes 0. Page 1157.) (May 28).

  13. Set for hearing May 28.

  14. May 4 hearing: Placed on APPR. suspense file.

  15. Set for hearing May 4.

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

  17. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 619.) (April 15).

  18. Set for hearing April 15.

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

  20. Read first time.

  21. From printer. May be acted upon on or after April 1.

  22. Introduced. To Com. on RLS. for assignment. To print.

Sponsors

  • Beall · Primary
  • Low · Cosponsor
  • Vidak · Cosponsor

Sponsorship breakdown

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1 sponsors · 2 co-sponsors · 119 not signed on

Sponsors (1)

  • Beall

Co-sponsors (2)

  • Low
  • Vidak

Not signed on (119)

119 members have not signed on to this bill.

Show all 119 →

"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

3rd Reading

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 37000
Democratic 3000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
Anderson — Yea
Bates — Yea
Beall — Yea
Block — Yea
Hill — Yea
Huff — Yea
Leyva — Yea
Pan — Yea
Cannella — Yea
Fuller — Yea
Galgiani — Yea
Allen — Yea
Mitchell — Yea
De León — Yea
Lara — Yea
Leno — Yea
Runner — Yea
Glazer — Yea
Hall — Yea
Hancock — Yea
Hernandez — Yea
Hertzberg — Yea
Hueso — Yea
Liu — Yea
Mendoza — Yea
Monning — Yea
Moorlach — Yea
Morrell — Yea
Nielsen — Yea
Pavley — Yea
Roth — Yea
Vidak — Yea
Wieckowski — Yea
Wolk — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Mark Stone — Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Yea

Official roll call →

Do pass as amended

Passed 7 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 7000
Total 7000
% of votes cast 100%0%0%0%
How each member voted (7)
Member Party Vote
Bates — Yea
Beall — Yea
Hill — Yea
Lara — Yea
Leyva — Yea
Mendoza — Yea
Nielsen — Yea

Official roll call →

Placed on suspense file

Passed 7 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 7000
Total 7000
% of votes cast 100%0%0%0%
How each member voted (7)
Member Party Vote
Beall — Yea
Leyva — Yea
Mendoza — Yea
Hill — Yea
Bates — Yea
Lara — Yea
Nielsen — 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 SB 640 do?
Under the Sales and Use Tax Law, any amount collected or paid in excess of what is due under that law is required to be credited by the State Board of Equalization against any other amounts due and payable from the person from whom the excess amount was collected or by whom it was paid, and the balance refunded to the person, as provided. Under existing law, when an amount represented by a person to a customer as constituting reimbursement for taxes due under the Sales and Use Tax Law is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount paid is required to be returned by the person to the customer upon notification by the board or by the customer that this excess has been ascertained. This bill would allow the customer to file a claim for refund to receive the amount that would be refunded to the person that paid the tax provided specified conditions are met, including that the amount be $1,000 or more. This bill would require the board to make a payment to the customer of the balance of any excess amount collected or paid, after any amounts due and payable from the person or customer are credited against that excess amount. This bill would also require an amount subject to refund that is credited to the person that paid the tax and not refunded to the customer to be paid by that person directly to the customer.
Who sponsors SB 640?
SB 640 is sponsored by Beall, Low, and Vidak.
What is the current status of SB 640?
This bill died with 2015-2016 Regular Session. It reached “Passed Senate” 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 640?
Track SB 640 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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