AB 321 — Sales and use taxes: exemptions: trucks for use in interstate or out-of-state commerce.

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, a new or remanufactured trailer or semitrailer with an unladen weight of 6,000 pounds or more that is purchased for use without this state and is delivered to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 or 75 days, as applicable, from and after the date of delivery, if the purchaser furnishes certain documents to the manufacturer or remanufacturer. Those documents include the purchaser's affidavit as to the exclusive use of the vehicle in interstate or foreign commerce, and the vehicle having been taken out of the state within the applicable time period. This bill, until January 1, 2024, would additionally include within this exemption the sale of, or the storage, use, or consumption of, a new, used, or remanufactured truck with an unladen weight of 6,000 pounds or more that is purchased for use without this state. By requiring additional purchaser affidavits, this bill would expand the crime of perjury and impose a state-mandated local program. 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. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.

Bill Text

• Chaptered 09/05/19 - Chaptered Current pdf September 05, 2019
• Enrolled 08/23/19 - Enrolled pdf August 23, 2019
• Amended 08/14/19 - Amended Senate pdf August 14, 2019
• Amended 06/18/19 - Amended Senate pdf June 18, 2019
• Amended 03/27/19 - Amended Assembly pdf March 27, 2019
• Introduced 01/30/19 - Introduced pdf January 30, 2019
• AB321 View text html

Action History

1. September 05, 2019

   Chaptered by Secretary of State - Chapter 226, Statutes of 2019.

2. September 05, 2019

   Approved by the Governor.

3. August 27, 2019

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

4. August 22, 2019

   Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 73. Noes 1. Page 2791.).

5. August 19, 2019

   In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 21 pursuant to Assembly Rule 77.

6. August 19, 2019

   Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2206.).

7. August 15, 2019

   Read second time. Ordered to third reading.

8. August 14, 2019

   Read third time and amended. Ordered to second reading.

9. July 02, 2019

   Read second time. Ordered to third reading.

10. July 01, 2019

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

11. June 18, 2019

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

12. June 17, 2019

    From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (June 12).

13. May 16, 2019

    Referred to Com. on GOV. & F.

14. May 02, 2019

    In Senate. Read first time. To Com. on RLS. for assignment.

15. May 02, 2019

    Read third time. Passed. Ordered to the Senate. (Ayes 72. Noes 1. Page 1469.)

16. April 25, 2019

    Read second time. Ordered to third reading.

17. April 24, 2019

    From committee: Do pass. (Ayes 18. Noes 0.) (April 24).

18. April 09, 2019

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 1.) (April 8). Re-referred to Com. on APPR.

19. March 28, 2019

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

20. March 27, 2019

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

21. March 18, 2019

    In committee: Hearing for testimony only.

22. March 11, 2019

    In committee: Hearing postponed by committee.

23. February 11, 2019

    Referred to Com. on REV. & TAX.

24. January 31, 2019

    From printer. May be heard in committee March 2.

25. January 30, 2019

    Read first time. To print.

Sponsors

• Joe Patterson · Primary

Votes

Subjects