California 2015-2016 Regular Session Status: To Executive 1 D cosponsors

AB 2365 — Sales and use taxes: exclusion: pawnbrokers: transfer of vested property.

Last action — Consideration of Governor's veto pending.

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

This bill died with 2015-2016 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Existing 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. Existing law defines "sale" and "purchase" for these purposes and provides certain exclusions from those definitions. Existing law regulates pawnbrokers by, among other things, requiring every loan made by a pawnbroker for which goods are received in pledge as security to be evidenced by a written contract, a copy of which is required to be furnished to the pledgor. Existing law requires the loan period of a loan contract to be no less than 4 months, and requires the loan contract to set forth the loan period, the date on which the loan is due and payable, and to clearly inform the pledgor of his or her right to redeem the pledge during the loan period. Existing law provides procedures by which a pawnbroker may become vested with the title to pledged property. This bill, until January 1, 2022, would provide that "sale" and "purchase" do not include the transfer of vested property, as defined, by a pawnbroker to a person who pledged the property to the pawnbroker as security for a loan if specified requirements are met, thus excluding that transfer from imposition of sales and use tax. 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 law authorizes 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 state sales and use taxes are incorporated into these 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 those 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. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. Consideration of Governor's veto pending.

  2. Vetoed by Governor.

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

  4. In Assembly. Ordered to Engrossing and Enrolling.

  5. Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 4873.).

  6. Read second time. Ordered to Consent Calendar.

  7. From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and ordered to consent calendar.

  8. From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (June 29). Re-referred to Com. on APPR.

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

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

  11. Read third time. Passed. Ordered to the Senate. (Ayes 80. Noes 0. Page 5051.)

  12. Read second time. Ordered to Consent Calendar.

  13. From committee: Do pass. To Consent Calendar. (Ayes 20. Noes 0.) (May 25).

  14. Re-referred to Com. on APPR.

  15. Read second time and amended.

  16. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 9).

  17. In committee: Hearing postponed by committee.

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

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

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

  21. From printer. May be heard in committee March 20.

  22. Read first time. To print.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 2 co-sponsors · 119 not signed on

Sponsors (1)

Co-sponsors (2)

  • Brough
  • Wagner

Not signed on (119)

119 members have not signed on to this bill.

Show all 119 →

"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

Consent Calendar 2nd

Passed 37 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 34002
Democratic 3000
Total 37002
% of votes cast 95%0%0%5%
How each member voted (39)
Member Party Vote
Anderson — Yea
Beall — Yea
Block — Yea
Hancock — Not Voting
Hill — Yea
Lara — Yea
Leno — Yea
Liu — Yea
Pan — Yea
Wolk — Yea
Fuller — Yea
Cannella — Yea
Mitchell — Yea
De León — Yea
Galgiani — Yea
Glazer — Yea
Hall — Not Voting
Bates — Yea
Hernandez — Yea
Hertzberg — Yea
Hueso — Yea
Huff — Yea
Leyva — Yea
Mendoza — Yea
Monning — Yea
Moorlach — Yea
Morrell — Yea
Nielsen — Yea
Pavley — Yea
Roth — Yea
Vidak — Yea
Wieckowski — Yea
Allen — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Mark Stone — Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Nguyen, Stephanie Democratic Yea

Official roll call →

AB 2365 GIPSON Consent Calendar Second Day

Passed 80 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 70000
Democratic 5000
Republican 5000
Total 80000
% of votes cast 100%0%0%0%
How each member voted (80)
Member Party Vote
Achadjian — Yea
Baker — Yea
Bloom — Yea
Brough — Yea
Brown — Yea
Maienschein — Yea
Mathis — Yea
Medina — Yea
Nazarian — Yea
Olsen — Yea
Ridley-Thomas — Yea
Thurmond — Yea
Weber — Yea
Cooper — Yea
Frazier — Yea
Salas — Yea
Eggman — Yea
Gatto — Yea
Gomez — Yea
Burke — Yea
Gordon — Yea
Harper — Yea
Jones-Sawyer — Yea
Kim — Yea
Campos — Yea
Levine — Yea
Linder — Yea
Low — Yea
Mayes — Yea
Gray — Yea
McCarty — Yea
Melendez — Yea
Atkins — Yea
Chang — Yea
Bonilla — Yea
Mullin — Yea
Lopez — Yea
O'Donnell — Yea
Alejo — Yea
Bigelow — Yea
Chau — Yea
Chiu — Yea
Chu — Yea
Chávez — Yea
Cooley — Yea
Dababneh — Yea
Daly — Yea
Dodd — Yea
Obernolte — Yea
Rendon — Yea
Rodriguez — Yea
Steinorth — Yea
Wagner — Yea
Waldron — Yea
Wilk — Yea
Williams — Yea
Holden — Yea
Quirk — Yea
Santiago — Yea
Ting — Yea
Wood — Yea
Hadley — Yea
Beth Gaines — Yea
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Lorena Gonzalez — Yea
Mark Stone — Yea
Roger Hernández — Yea
Travis Allen — Yea
Arambula, Joaquin Democratic Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gipson, Mike A. Democratic Yea
Irwin, Jacqui Democratic Yea
Dahle, Megan Republican Yea
Gallagher, James Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea
Lackey, Tom Republican Yea

Official roll call →

Do pass. To Consent Calendar.

Passed 20 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 16000
Democratic 2000
Republican 2000
Total 20000
% of votes cast 100%0%0%0%
How each member voted (20)
Member Party Vote
Bloom — Yea
Wood — Yea
Eggman — Yea
Daly — Yea
Chang — Yea
Holden — Yea
Bigelow — Yea
McCarty — Yea
Obernolte — Yea
Quirk — Yea
Santiago — Yea
Wagner — Yea
Weber — Yea
Eduardo Garcia — Yea
Lorena Gonzalez — Yea
Roger Hernández — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gallagher, James Republican 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 AB 2365 do?
Existing 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. Existing law defines "sale" and "purchase" for these purposes and provides certain exclusions from those definitions. Existing law regulates pawnbrokers by, among other things, requiring every loan made by a pawnbroker for which goods are received in pledge as security to be evidenced by a written contract, a copy of which is required to be furnished to the pledgor. Existing law requires the loan period of a loan contract to be no less than 4 months, and requires the loan contract to set forth the loan period, the date on which the loan is due and payable, and to clearly inform the pledgor of his or her right to redeem the pledge during the loan period. Existing law provides procedures by which a pawnbroker may become vested with the title to pledged property. This bill, until January 1, 2022, would provide that "sale" and "purchase" do not include the transfer of vested property, as defined, by a pawnbroker to a person who pledged the property to the pawnbroker as security for a loan if specified requirements are met, thus excluding that transfer from imposition of sales and use tax. 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 law authorizes 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 state sales and use taxes are incorporated into these 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 those 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. This bill would take effect immediately as a tax levy.
Who sponsors AB 2365?
AB 2365 is sponsored by Brough, Gipson, Mike A. (Democratic), and Wagner.
What is the current status of AB 2365?
This bill died with 2015-2016 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 AB 2365?
Track AB 2365 free on One Click Politics — get push/email alerts when it moves.

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