California 2019-2020 Regular Session Status: Passed Senate

SB 952 — Sales and use taxes: exemption: backup electrical generators: deenergization events.

Last action — Referred to Com. on REV. & TAX.

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

This bill died with 2019-2020 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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. This bill, on and after January 1, 2021, and before January 1, 2026, would provide an exemption from those taxes with respect to the sale of, or the storage, use, or consumption of, a backup electrical generator as defined, if that backup electrical generator is purchased for use exclusively in powering a critical facility, as defined, by a city, county, city and county, special district, or other political subdivision during deenergization events, as defined, and the purchaser provides to the seller a written statement with regard to these facts. 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 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 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 any 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.

Bill Text

Action History

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

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

  3. Read third time. Passed. (Ayes 28. Noes 11. Page 3841.) Ordered to the Assembly.

  4. Read second time. Ordered to third reading.

  5. From committee: Do pass. (Ayes 7. Noes 0. Page 3767.) (June 18).

  6. Set for hearing June 18.

  7. June 9 hearing: Placed on APPR. suspense file.

  8. Set for hearing June 9.

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

  10. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0. Page 3612.) (May 28).

  11. Set for hearing May 28.

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

  13. From printer. May be acted upon on or after March 12.

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

Sponsors

  • Nielsen · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 5 voted No

Sponsors (1)

  • Nielsen

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

3rd Reading

Passed 28 Yea · 11 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 21600
Democratic 4501
Republican 3000
Total 281101
% of votes cast 70%28%0%3%
How each member voted (40)
Member Party Vote
Chang — Yea
Atkins — Yea
Dodd — Yea
Hertzberg — Yea
Glazer — Yea
Borgeas — Yea
Roth — Yea
Morrell — Yea
Rubio — Yea
Wilk — Yea
Hill — Yea
Pan — Yea
Beall — Yea
Bates — Yea
Melendez — Yea
Galgiani — Yea
Nielsen — Yea
Portantino — Yea
Moorlach — Yea
Bradford — Yea
Hueso — Yea
Leyva — Nay
Wieckowski — Nay
Monning — Nay
Allen — Nay
Mitchell — Nay
Skinner — Nay
Archuleta, Bob Democratic Nay
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Nay
Gonzalez, Lena A. Democratic Nay
Hurtado, Melissa Democratic Yea
Jackson, Corey A. Democratic Not Voting
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Nay
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Nay
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

Do pass

Passed 7 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 1000
Unaffiliated 6000
Total 7000
% of votes cast 100%0%0%0%
How each member voted (7)
Member Party Vote
Portantino — Yea
Bates — Yea
Bradford — Yea
Leyva — Yea
Wieckowski — Yea
Hill — Yea
Jones, Brian W. Republican Yea

Official roll call →

Placed on suspense file

Passed 7 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 1000
Unaffiliated 6000
Total 7000
% of votes cast 100%0%0%0%
How each member voted (7)
Member Party Vote
Leyva — Yea
Wieckowski — Yea
Hill — Yea
Portantino — Yea
Bates — Yea
Bradford — Yea
Jones, Brian W. Republican Yea

Official roll call →

Subjects

taxation energy
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Frequently asked questions

What does SB 952 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. This bill, on and after January 1, 2021, and before January 1, 2026, would provide an exemption from those taxes with respect to the sale of, or the storage, use, or consumption of, a backup electrical generator as defined, if that backup electrical generator is purchased for use exclusively in powering a critical facility, as defined, by a city, county, city and county, special district, or other political subdivision during deenergization events, as defined, and the purchaser provides to the seller a written statement with regard to these facts. 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 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 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 any 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.
Who sponsors SB 952?
SB 952 is sponsored by Nielsen.
What is the current status of SB 952?
This bill died with 2019-2020 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 952?
Track SB 952 free on One Click Politics — get push/email alerts when it moves.

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