California 2021-2022 Regular Session Status: To Executive 1 R cosponsors

SB 792 — Sales and use tax: returns: online transactions: local jurisdiction schedule.

Last action — Veto sustained.

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

This bill died with 2021-2022 Regular Session. It reached “To Executive” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

The Sales and Use Tax Law, administered and enforced by the California Department of Tax and Fee Administration, imposes 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. Existing law authorizes the department to require the filing of reports by any person or class of persons with information relating to sales of tangible personal property, the storage, use, or other consumption of which is subject to the use tax, as specified. Existing law requires a retailer or purchaser subject to the sales and use tax to file, on or before the last day of the month following each quarterly period, a return for the preceding quarterly period. This bill, for reporting periods beginning on or after January 1, 2022, would require a qualified retailer, defined as a retailer whose annual qualified sales of tangible personal property transacted online exceeded $50,000,000 for the previous calendar year, to include with each tax return a schedule that reports for each local jurisdiction the gross receipts from the qualified sale of tangible personal property shipped or delivered to a purchaser in that jurisdiction. The bill would subject a qualified retailer who fails or refuses to timely furnish that schedule to a penalty of $5,000. The bill would define terms for its purposes.

Bill Text

Action History

  1. Veto sustained.

  2. Stricken from file.

  3. In Senate. Consideration of Governor's veto pending.

  4. Vetoed by the Governor.

  5. Enrolled and presented to the Governor at 1:30 p.m.

  6. Assembly amendments concurred in. (Ayes 31. Noes 4. Page 2637.) Ordered to engrossing and enrolling.

  7. In Senate. Concurrence in Assembly amendments pending.

  8. Read third time. Passed. (Ayes 56. Noes 14. Page 3137.) Ordered to the Senate.

  9. Ordered to third reading.

  10. Read third time and amended.

  11. Read second time. Ordered to third reading.

  12. From committee: Do pass. (Ayes 13. Noes 3.) (August 19).

  13. Coauthors revised.

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

  15. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 3.) (July 5).

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

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

  18. Read third time. Passed. (Ayes 27. Noes 4. Page 1387.) Ordered to the Assembly.

  19. Read second time. Ordered to third reading.

  20. Read second time and amended. Ordered to second reading.

  21. From committee: Do pass as amended. (Ayes 5. Noes 2. Page 1204.) (May 20).

  22. Set for hearing May 20.

  23. April 19 hearing: Placed on APPR suspense file.

  24. Set for hearing April 19.

  25. From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 1. Page 633.) (March 25). Re-referred to Com. on APPR.

  26. Set for hearing March 25.

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

  28. Joint Rule 55 suspended. (Ayes 32. Noes 4. Page 272.)

  29. (Ayes 32. Noes 4.)

  30. Art. IV. Sec. 8(a) of the Constitution dispensed with.

  31. Read first time.

  32. From printer. May be acted upon on or after March 24.

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

Sponsors

  • Glazer · Primary
  • Hertzberg · Cosponsor
  • Nielsen · Cosponsor
  • Quirk · Cosponsor
  • Megan Dahle · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 4 co-sponsors · 117 not signed on · 8 voted No

Sponsors (1)

  • Glazer

Co-sponsors (4)

Not signed on (117)

117 members have not signed on to this bill.

Show all 117 →

"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

SB 792 Glazer Senate Third Reading By Quirk

Passed 56 Yea · 14 Nay · 10 Other
Party YeaNayPresentNot Voting
Unaffiliated 311003
Democratic 21204
Republican 4203
Total 5614010
% of votes cast 70%18%0%13%
How each member voted (80)
Member Party Vote
Santiago — Yea
Maienschein — Yea
Quirk — Yea
Wood — Yea
Kiley — Yea
Mayes — Yea
Nazarian — Yea
Ting — Yea
Low — Yea
O'Donnell — Yea
Levine — Yea
Daly — Yea
McCarty — Yea
Bloom — Yea
Friedman — Yea
Cooley — Yea
Chiu — Yea
Rendon — Yea
Mullin — Yea
Holden — Yea
Villapudua — Yea
Jones-Sawyer — Yea
Burke — Yea
Cunningham — Yea
Cooper — Yea
Chau — Yea
Gray — Nay
Smith — Nay
Voepel — Nay
Waldron — Nay
Mathis — Nay
Bigelow — Nay
Medina — Nay
Salas — Nay
Rodriguez — Not Voting
Frazier — Not Voting
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Nay
Lorena Gonzalez — Not Voting
Luz Rivas — Yea
Mark Stone — Yea
Vince Fong — Nay
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Not Voting
Bauer-Kahan, Rebecca Democratic Yea
Bennett, Steve Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Cervantes, Sabrina Democratic Nay
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Not Voting
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Lee, Alex Democratic Yea
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie Democratic Nay
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Not Voting
Reyes, Eloise Gómez Democratic Not Voting
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Ward, Christopher M. Democratic Yea
Weber Pierson, M.D., Akilah Democratic Yea
Wicks, Buffy Democratic Yea
Chen, Phillip Republican Not Voting
Choi, Steven S. Republican Not Voting
Dahle, Megan Republican Yea
Davies, Laurie Republican Nay
Flora, Heath Republican Not Voting
Gallagher, James Republican Yea
Lackey, Tom Republican Yea
Seyarto, Kelly Republican Nay
Valladares, Suzette Martinez Republican Yea

Official roll call →

Unfinished Business SB792 Glazer et al. Concurrence

Passed 31 Yea · 4 Nay · 5 Other
Party YeaNayPresentNot Voting
Democratic 11002
Republican 3100
Unaffiliated 17303
Total 31405
% of votes cast 78%10%0%13%
How each member voted (40)
Member Party Vote
Wilk — Yea
Bradford — Yea
Hertzberg — Yea
Nielsen — Yea
Glazer — Yea
Atkins — Yea
Hueso — Yea
Min — Yea
Pan — Yea
Newman — Yea
Bates — Yea
Rubio — Yea
Portantino — Yea
Skinner — Yea
Wieckowski — Yea
Dodd — Yea
Kamlager — Yea
Borgeas — Nay
Melendez — Nay
Leyva — Nay
Gonzalez — Not Voting
Eggman — Not Voting
Roth — Not Voting
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Becker, Josh Democratic Yea
Caballero, Anna M. Democratic Yea
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Not Voting
Laird, John Democratic Yea
Limón, Monique Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Not Voting
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Nay
Ochoa Bogh, Rosilicie Republican Yea

Official roll call →

Do pass.

Passed 13 Yea · 3 Nay
Party YeaNayPresentNot Voting
Unaffiliated 9300
Democratic 3000
Republican 1000
Total 13300
% of votes cast 81%19%0%0%
How each member voted (16)
Member Party Vote
Mullin — Yea
Quirk — Yea
Chau — Yea
McCarty — Yea
Voepel — Nay
Bigelow — Nay
Eduardo Garcia — Yea
Lorena Gonzalez — Yea
Luz Rivas — Yea
Mark Stone — Yea
Vince Fong — Nay
Wendy Carrillo — Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Kalra, Ash Democratic Yea
Dahle, Megan Republican Yea

Official roll call →

Do pass as amended and be re-referred to the Committee on [Appropriations]

Passed 8 Yea · 3 Nay
Party YeaNayPresentNot Voting
Unaffiliated 6100
Democratic 2100
Republican 0100
Total 8300
% of votes cast 73%27%0%0%
How each member voted (11)
Member Party Vote
Mayes — Yea
Quirk — Yea
Levine — Yea
Mullin — Yea
Burke — Yea
Gray — Nay
Luz Rivas — Yea
Grayson, Timothy S. Democratic Yea
Nguyen, Stephanie Democratic Nay
Petrie-Norris, Cottie Democratic Yea
Seyarto, Kelly Republican Nay

Official roll call →

3rd Reading SB792 Glazer et al.

Passed 27 Yea · 4 Nay · 9 Other
Party YeaNayPresentNot Voting
Unaffiliated 14207
Democratic 11002
Republican 2200
Total 27409
% of votes cast 68%10%0%23%
How each member voted (40)
Member Party Vote
Dodd — Yea
Wieckowski — Yea
Atkins — Yea
Rubio — Yea
Portantino — Yea
Wilk — Yea
Glazer — Yea
Gonzalez — Yea
Skinner — Yea
Newman — Yea
Hueso — Yea
Hertzberg — Yea
Min — Yea
Pan — Yea
Borgeas — Nay
Bates — Nay
Kamlager — Not Voting
Bradford — Not Voting
Roth — Not Voting
Eggman — Not Voting
Leyva — Not Voting
Nielsen — Not Voting
Melendez — Not Voting
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Becker, Josh Democratic Yea
Caballero, Anna M. Democratic Not Voting
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Hurtado, Melissa Democratic Not Voting
Laird, John Democratic Yea
Limón, Monique Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Nay
Jones, Brian W. Republican Nay
Ochoa Bogh, Rosilicie Republican Yea

Official roll call →

Do pass as amended

Passed 5 Yea · 2 Nay
Party YeaNayPresentNot Voting
Unaffiliated 4100
Democratic 1000
Republican 0100
Total 5200
% of votes cast 71%29%0%0%
How each member voted (7)
Member Party Vote
Wieckowski — Yea
Kamlager — Yea
Portantino — Yea
Bradford — Yea
Bates — Nay
Laird, John Democratic Yea
Jones, Brian W. Republican Nay

Official roll call →

Placed on suspense file

Passed 7 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 5000
Republican 1000
Democratic 1000
Total 7000
% of votes cast 100%0%0%0%
How each member voted (7)
Member Party Vote
Kamlager — Yea
Bates — Yea
Bradford — Yea
Wieckowski — Yea
Portantino — Yea
Laird, John Democratic Yea
Jones, Brian W. Republican 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 792 do?
The Sales and Use Tax Law, administered and enforced by the California Department of Tax and Fee Administration, imposes 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. Existing law authorizes the department to require the filing of reports by any person or class of persons with information relating to sales of tangible personal property, the storage, use, or other consumption of which is subject to the use tax, as specified. Existing law requires a retailer or purchaser subject to the sales and use tax to file, on or before the last day of the month following each quarterly period, a return for the preceding quarterly period. This bill, for reporting periods beginning on or after January 1, 2022, would require a qualified retailer, defined as a retailer whose annual qualified sales of tangible personal property transacted online exceeded $50,000,000 for the previous calendar year, to include with each tax return a schedule that reports for each local jurisdiction the gross receipts from the qualified sale of tangible personal property shipped or delivered to a purchaser in that jurisdiction. The bill would subject a qualified retailer who fails or refuses to timely furnish that schedule to a penalty of $5,000. The bill would define terms for its purposes.
Who sponsors SB 792?
SB 792 is sponsored by Glazer, Hertzberg, Nielsen, Quirk, and Dahle, Megan (Republican).
What is the current status of SB 792?
This bill died with 2021-2022 Regular Session. It reached “To Executive” 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 792?
Track SB 792 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 792

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 792

Last checked for changes 2 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →