California 2015-2016 Regular Session Status: Enacted

SB 598 — Sales and use taxes: consumer designation: all volunteer fire department.

Last action — Chaptered by Secretary of State. Chapter 248, Statutes of 2015.

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

This bill has been enacted into law. Introduced February 27, 2015. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 6 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

The Sales and Use Tax Law, among other things, imposes a tax on retailers measured by the gross receipts from their sales of tangible personal property sold at retail in this state, and specifies that certain sellers of tangible personal property are consumers, and not retailers, of the tangible personal property they sell. This bill would provide, until January 1, 2021, that an all volunteer fire department, as defined, is a consumer, and not a retailer, of all tangible personal property sold by it, if the profits are used solely and exclusively in furtherance of the purposes of the all volunteer fire department, subject to specified limitations, so that the retail sale subject to tax is the sale of tangible personal property to the all volunteer fire department. 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 generally 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, but its operative date would depend on its effective date.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 248, Statutes of 2015.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 4:30 p.m.

  4. Assembly amendments concurred in. (Ayes 38. Noes 0.) Ordered to engrossing and enrolling.

  5. Ordered to special consent calendar.

  6. In Senate. Concurrence in Assembly amendments pending.

  7. Read third time. Passed. (Ayes 79. Noes 0. Page 2434.) Ordered to the Senate.

  8. Read second time. Ordered to consent calendar.

  9. From committee: Do pass. Ordered to consent calendar. (Ayes 14. Noes 0.) (July 8).

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

  11. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 22).

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

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

  14. Read third time. Passed. (Ayes 35. Noes 0. Page 840.) Ordered to the Assembly.

  15. Read second time. Ordered to third reading.

  16. From committee: Be ordered to second reading pursuant to Senate Rule 28.8.

  17. Set for hearing April 27.

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

  19. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 524.) (April 8).

  20. Set for hearing April 8.

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

  22. Read first time.

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

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

Sponsors

  • Hill · Primary

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (1)

  • Hill

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

Votes

Special Consent #6

Passed 38 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 36001
Democratic 2001
Total 38002
% of votes cast 95%0%0%5%
How each member voted (40)
Member Party Vote
Anderson — Yea
Beall — Yea
Hill — Yea
Lara — Yea
Leyva — Yea
Nielsen — Yea
Pavley — Yea
Vidak — Yea
Fuller — Yea
Cannella — Yea
Allen — Yea
Galgiani — Yea
Mitchell — Yea
De León — Yea
Runner — Yea
Glazer — Yea
Hernandez — Yea
Hertzberg — Yea
Bates — Yea
Block — Yea
Leno — Yea
Liu — Yea
Mendoza — Yea
Monning — Yea
Moorlach — Yea
Morrell — Yea
Pan — Yea
Roth — Yea
Wieckowski — Yea
Wolk — Yea
Hall — Not Voting
Hancock — Yea
Hueso — Yea
Huff — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Mark Stone — Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Not Voting

Official roll call →

SB 598 Hill Consent Calendar Second Day

Passed 79 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 69001
Democratic 4000
Republican 6000
Total 79001
% of votes cast 99%0%0%1%
How each member voted (80)
Member Party Vote
Achadjian — Yea
Baker — Yea
Bloom — Yea
Brough — Yea
Brown — Yea
Kim — Yea
Linder — Yea
Maienschein — Yea
Mathis — Yea
Melendez — Yea
O'Donnell — Yea
Olsen — Yea
Perea — Yea
Quirk — Yea
Rodriguez — Yea
Thurmond — Yea
Weber — Yea
Eggman — Yea
Cooper — Yea
Daly — Yea
Gatto — Yea
Salas — Yea
Frazier — Yea
Burke — Yea
Gomez — Yea
Harper — Yea
Holden — Yea
Campos — Yea
Jones-Sawyer — Yea
Levine — Yea
Low — Yea
Gray — Yea
Mayes — Yea
McCarty — Yea
Atkins — Yea
Chang — Yea
Bonilla — Yea
Medina — Yea
Lopez — Yea
Mullin — Yea
Alejo — Yea
Bigelow — Yea
Chau — Yea
Chiu — Yea
Chu — Yea
Chávez — Yea
Cooley — Yea
Dababneh — Yea
Dodd — Yea
Nazarian — Yea
Obernolte — Yea
Rendon — Yea
Ridley-Thomas — Yea
Santiago — Yea
Steinorth — Yea
Wagner — Yea
Waldron — Yea
Wilk — Yea
Williams — Yea
Gordon — Not Voting
Ting — Yea
Wood — Yea
Gonzalez — Yea
Hadley — Yea
Beth Gaines — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Mark Stone — Yea
Roger Hernández — Yea
Travis Allen — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gipson, Mike A. Democratic Yea
Irwin, Jacqui Democratic Yea
Dahle, Megan Republican Yea
Gallagher, James Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Lackey, Tom Republican Yea
Patterson, Joe Republican Yea

Official roll call →

Do pass. To Consent Calendar.

Passed 14 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 10003
Democratic 2000
Republican 2000
Total 14003
% of votes cast 82%0%0%18%
How each member voted (17)
Member Party Vote
Bigelow — Yea
Bloom — Yea
Holden — Not Voting
Wagner — Not Voting
Weber — Yea
Wood — Yea
Eggman — Yea
Gomez — Yea
Quirk — Yea
Chang — Yea
Daly — Not Voting
Rendon — Yea
Eduardo Garcia — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gallagher, James Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

3rd Reading

Passed 35 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 32004
Democratic 3000
Total 35004
% of votes cast 90%0%0%10%
How each member voted (39)
Member Party Vote
Anderson — Yea
Bates — Yea
Block — Yea
Hill — Yea
Leyva — Yea
Pavley — Yea
Wieckowski — Yea
Fuller — Yea
Galgiani — Yea
Hall — Yea
Hancock — Yea
Hernandez — Not Voting
Hertzberg — Yea
Cannella — Yea
Allen — Yea
Mitchell — Yea
De León — Yea
Hueso — Yea
Runner — Not Voting
Huff — Yea
Beall — Yea
Lara — Yea
Leno — Yea
Liu — Yea
Mendoza — Yea
Monning — Yea
Moorlach — Yea
Morrell — Not Voting
Nielsen — Yea
Pan — Yea
Roth — Yea
Vidak — Not Voting
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 →

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 598 do?
The Sales and Use Tax Law, among other things, imposes a tax on retailers measured by the gross receipts from their sales of tangible personal property sold at retail in this state, and specifies that certain sellers of tangible personal property are consumers, and not retailers, of the tangible personal property they sell. This bill would provide, until January 1, 2021, that an all volunteer fire department, as defined, is a consumer, and not a retailer, of all tangible personal property sold by it, if the profits are used solely and exclusively in furtherance of the purposes of the all volunteer fire department, subject to specified limitations, so that the retail sale subject to tax is the sale of tangible personal property to the all volunteer fire department. 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 generally 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, but its operative date would depend on its effective date.
Who sponsors SB 598?
SB 598 is sponsored by Hill.
What is the current status of SB 598?
This bill has been enacted into law. Introduced February 27, 2015. Enacted.
Where can I track SB 598?
Track SB 598 free on One Click Politics — get push/email alerts when it moves.

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