California 2015-2016 Regular Session Status: In Committee

AB 89 — Sales and use taxes: exemptions: public schools.

Last action — From committee: Without further action pursuant to Joint Rule 62(a).

  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 2015-2016 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This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. 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. Those laws provide various exemptions from those taxes. This bill would, on and after January 1, 2016, and before January 1, 2021, exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, any items purchased by a K-12 public school or a K-12 public school district for use by that school or district. 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 law authorizes districts, as specified, to impose transactions and use taxes in conformity with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated into these laws. This bill would specify that the above-described exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state taxes from which revenues are deposited into the Fiscal Recovery Fund, the Local Public Safety Fund, the Education Protection Account, the Local Revenue Fund, and the Local Revenue Fund 2011. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. From committee: Without further action pursuant to Joint Rule 62(a).

  2. Retained in suspense file.

  3. In committee: Set, final hearing. Referred to REV. & TAX. suspense file.

  4. In committee: Set, second hearing. Hearing canceled at the request of author.

  5. In committee: Set, first hearing. Hearing canceled at the request of author.

  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 February 7.

  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 education
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Frequently asked questions

What does AB 89 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. Those laws provide various exemptions from those taxes. This bill would, on and after January 1, 2016, and before January 1, 2021, exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, any items purchased by a K-12 public school or a K-12 public school district for use by that school or district. 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 law authorizes districts, as specified, to impose transactions and use taxes in conformity with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated into these laws. This bill would specify that the above-described exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state taxes from which revenues are deposited into the Fiscal Recovery Fund, the Local Public Safety Fund, the Education Protection Account, the Local Revenue Fund, and the Local Revenue Fund 2011. This bill would take effect immediately as a tax levy.
Who sponsors AB 89?
AB 89 is sponsored by Travis Allen.
What is the current status of AB 89?
This bill died with 2015-2016 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 89?
Track AB 89 free on One Click Politics — get push/email alerts when it moves.

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