California 2017-2018 Regular Session Status: Passed Senate 1 R cosponsors

SB 197 — Sales and use taxes: exemption: military and veteran medical facilities.

Last action — September 1 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 2017-2018 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Existing state 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. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or other consumption of, meals and food products that are furnished or served by any nonprofit veteran's organization for purposes of fundraising, as specified. This bill, on and after April 1, 2017, and before January 1, 2023, would exempt from these taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of, building materials and supplies purchased by a qualified person for use by that qualified person in the construction of specified military and veteran medical facilities. The bill would make a legislative finding and declaration that the retroactive application of the bill serves a public purpose and does not constitute a gift of public funds. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes cities and counties to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law requires the state to reimburse cities and counties for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding these provisions, no appropriation is made and the state shall not reimburse cities and counties for sales and use tax revenues lost by them pursuant to this bill.

Bill Text

Action History

  1. September 1 hearing: Held in committee and under submission.

  2. July 19 set for first hearing. Placed on APPR. suspense file.

  3. From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.

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

  5. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 19).

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

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

  8. Read third time. Passed. (Ayes 37. Noes 0. Page 904.) Ordered to the Assembly.

  9. Published April 20 at 9 p.m.

  10. Read second time. Ordered to third reading.

  11. Ordered to second reading.

  12. Read third time and amended.

  13. Read second time. Ordered to third reading.

  14. From committee: Do pass. (Ayes 7. Noes 0. Page 708.) (April 17).

  15. Set for hearing April 17.

  16. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 537.) (March 29). Re-referred to Com. on APPR.

  17. From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.

  18. Set for hearing March 29.

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

  20. From printer. May be acted upon on or after March 2.

  21. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

  • Atkins · Cosponsor
  • Acosta · Cosponsor
  • Cunningham · Cosponsor
  • Vidak · Cosponsor
  • Harper · Cosponsor
  • Tom Lackey · Cosponsor
  • Anderson · Cosponsor
  • Bates · Primary
  • Brough · Cosponsor
  • Chávez · Cosponsor
  • Dodd · Cosponsor
  • Fuller · Cosponsor
  • Hertzberg · Cosponsor
  • Maienschein · Cosponsor
  • Mathis · Cosponsor
  • Morrell · Cosponsor
  • Nguyen · Cosponsor
  • Nielsen · Cosponsor
  • Roth · Cosponsor
  • Voepel · Cosponsor
  • Waldron · Cosponsor
  • Wilk · Cosponsor
  • Beth Gaines · Cosponsor
  • Bill Berryhill · Cosponsor

Sponsorship breakdown

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1 sponsors · 23 co-sponsors · 98 not signed on

Sponsors (1)

  • Bates

Co-sponsors (23)

  • Atkins
  • Acosta
  • Cunningham
  • Vidak
  • Harper
  • Lackey, Tom Republican
  • Anderson
  • Brough
  • Chávez
  • Dodd
  • Fuller
  • Hertzberg
  • Maienschein
  • Mathis
  • Morrell
  • Nguyen
  • Nielsen
  • Roth
  • Voepel
  • Waldron
  • Wilk
  • Beth Gaines
  • Bill Berryhill

Not signed on (98)

98 members have not signed on to this bill.

Show all 98 →

"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 veterans
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Frequently asked questions

What does SB 197 do?
Existing state 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. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or other consumption of, meals and food products that are furnished or served by any nonprofit veteran's organization for purposes of fundraising, as specified. This bill, on and after April 1, 2017, and before January 1, 2023, would exempt from these taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of, building materials and supplies purchased by a qualified person for use by that qualified person in the construction of specified military and veteran medical facilities. The bill would make a legislative finding and declaration that the retroactive application of the bill serves a public purpose and does not constitute a gift of public funds. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes cities and counties to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law requires the state to reimburse cities and counties for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding these provisions, no appropriation is made and the state shall not reimburse cities and counties for sales and use tax revenues lost by them pursuant to this bill.
Who sponsors SB 197?
SB 197 is sponsored by Atkins, Acosta, Cunningham, Vidak, Harper, Lackey, Tom (Republican), Anderson, Bates, Brough, Chávez, Dodd, Fuller, Hertzberg, Maienschein, Mathis, Morrell, Nguyen, Nielsen, Roth, Voepel, Waldron, Wilk, Beth Gaines, and Bill Berryhill.
What is the current status of SB 197?
This bill died with 2017-2018 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 197?
Track SB 197 free on One Click Politics — get push/email alerts when it moves.

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