California 2017-2018 Regular Session Status: In Committee 1 D cosponsors

AB 1305 — Sales and use taxes: worthless accounts.

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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

(1) The Sales and Use Tax Law provides that a retailer is relieved from liability for sales or use tax where the measure of the tax is represented by accounts that have been found to be worthless and charged off, as specified. Existing law provides that a retailer may take as a deduction against that tax liability, the amount found to be worthless and charged off, if the retailer has previously paid the tax as provided. Existing law includes as a retailer certain affiliated entities. This bill instead would define a retailer to include a successor, as defined, that pays full consideration for receivables acquired from a retailer. (2) Existing law further provides, in the case of accounts held by a lender, that the lender is entitled to a deduction or refund of the sales or use tax previously reported and paid by the retailer on that account if certain conditions are met. This bill would eliminate these provisions.

Bill Text

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: Testimony taken. Hearing postponed by committee.

  4. Re-referred to Com. on REV. & TAX.

  5. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

  6. Re-referred to Com. on REV. & TAX.

  7. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

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

  9. From printer. May be heard in committee March 21.

  10. Read first time. To print.

Sponsors

Sponsorship breakdown

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

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"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
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Frequently asked questions

What does AB 1305 do?
(1) The Sales and Use Tax Law provides that a retailer is relieved from liability for sales or use tax where the measure of the tax is represented by accounts that have been found to be worthless and charged off, as specified. Existing law provides that a retailer may take as a deduction against that tax liability, the amount found to be worthless and charged off, if the retailer has previously paid the tax as provided. Existing law includes as a retailer certain affiliated entities. This bill instead would define a retailer to include a successor, as defined, that pays full consideration for receivables acquired from a retailer. (2) Existing law further provides, in the case of accounts held by a lender, that the lender is entitled to a deduction or refund of the sales or use tax previously reported and paid by the retailer on that account if certain conditions are met. This bill would eliminate these provisions.
Who sponsors AB 1305?
AB 1305 is sponsored by Garcia, Robert (Democratic).
What is the current status of AB 1305?
This bill died with 2017-2018 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 1305?
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Last checked for changes 3 months ago · updated continuously

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