California 2023-2024 Regular Session Status: Enacted 1 D cosponsors

AB 543 — Sales and Use Tax Law: exemptions: petroleum products: water common carriers.

Last action — Chaptered by Secretary of State - Chapter 442, Statutes of 2023.

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

This bill has been enacted into law. Introduced February 08, 2023. Enacted.

Signed by Governor Gavin Newsom (Democratic) on October 08, 2023.

Prognosis

Advancing 56% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

  • Mixed recorded votes

    8 passed, 1 failed in recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

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 of, 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 fuel and petroleum products sold to a water common carrier for immediate shipment outside this state for consumption in the conduct of its business as a common carrier after the first out-of-state destination, as defined. Existing law repeals this exemption on January 1, 2024. This bill would extend that exemption until January 1, 2029. 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. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would make findings to comply with that provision. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. Chaptered by Secretary of State - Chapter 442, Statutes of 2023.

  2. Approved by the 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 28. Noes 5. Page 2565.).

  6. Read second time. Ordered to third reading.

  7. From committee: Do pass. (Ayes 7. Noes 0.) (September 1).

  8. In committee: Referred to APPR suspense file.

  9. From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (July 5). Re-referred to Com. on APPR.

  10. In committee: Set, first hearing. Failed passage. Reconsideration granted.

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

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

  13. Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 0. Page 1805.)

  14. Read second time. Ordered to third reading.

  15. From committee: Do pass. (Ayes 15. Noes 0.) (May 18).

  16. Joint Rule 62(a), file notice suspended. (Page 1580.)

  17. In committee: Set, first hearing. Referred to APPR. suspense file.

  18. From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (May 1). Re-referred to Com. on APPR.

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

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

  21. In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

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

  23. From printer. May be heard in committee March 11.

  24. Read first time. To print.

Sponsors

Sponsorship breakdown

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

Sponsors (1)

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 AB543 Gipson Glazer

Passed 28 Yea · 5 Nay · 7 Other
Party YeaNayPresentNot Voting
Unaffiliated 9101
Democratic 13405
Republican 6001
Total 28507
% of votes cast 70%13%0%18%
How each member voted (40)
Member Party Vote
Roth — Yea
Atkins — Yea
Portantino — Yea
Newman — Yea
Wilk — Yea
Eggman — Yea
Glazer — Yea
Dodd — Yea
Bradford — Yea
Min — Nay
Skinner — Not Voting
Allen, Benjamin Democratic Yea
Archuleta, Bob Democratic Yea
Ashby, Angelique V. Democratic Not Voting
Becker, Josh Democratic Not Voting
Blakespear, Catherine S. Democratic Nay
Caballero, Anna M. Democratic Not Voting
Cortese, Dave Democratic Yea
Durazo, Maria Elena Democratic Yea
Gonzalez, Lena A. Democratic Nay
Hurtado, Melissa Democratic Yea
Laird, John Democratic Not Voting
Limón, Monique Democratic Not Voting
McGuire, Mike Democratic Yea
Menjivar, Caroline Democratic Nay
Nguyen, Stephanie Democratic Yea
Padilla, Stephen C. Democratic Yea
Rubio, Susan Democratic Yea
Smallwood-Cuevas, Lola Democratic Yea
Stern, Henry I. Democratic Nay
Umberg, Thomas J. Democratic Yea
Wahab, Aisha Democratic Yea
Wiener, Scott D. Democratic Yea
Alvarado-Gil, Marie Republican Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Not Voting
Jones, Brian W. Republican Yea
Niello, Roger W. Republican Yea
Ochoa Bogh, Rosilicie Republican Yea
Seyarto, Kelly Republican Yea

Official roll call →

Do pass, but first be re-referred to the Committee on [Appropriations]

Passed 6 Yea · 1 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 2000
Unaffiliated 1001
Democratic 3100
Total 6101
% of votes cast 75%13%0%13%
How each member voted (8)
Member Party Vote
Glazer — Yea
Skinner — Not Voting
Blakespear, Catherine S. Democratic Nay
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Yea
Seyarto, Kelly Republican Yea

Official roll call →

[First] hearing set for [06-21-2023]: Failed passage in Committee. Reconsideration granted

Passed 8 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 2000
Democratic 4000
Republican 2000
Total 8000
% of votes cast 100%0%0%0%
How each member voted (8)
Member Party Vote
Glazer — Yea
Skinner — Yea
Blakespear, Catherine S. Democratic Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Yea
Seyarto, Kelly Republican Yea

Official roll call →

Do pass, but first be re-referred to the Committee on [Appropriations]

Failed 4 Yea · 2 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 1001
Republican 2000
Democratic 1201
Total 4202
% of votes cast 50%25%0%25%
How each member voted (8)
Member Party Vote
Glazer — Yea
Skinner — Not Voting
Blakespear, Catherine S. Democratic Nay
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Not Voting
Wiener, Scott D. Democratic Nay
Dahle, Megan Republican Yea
Seyarto, Kelly Republican Yea

Official roll call →

AB 543 Gipson Assembly Third Reading

Passed 73 Yea · 0 Nay · 7 Other
Party YeaNayPresentNot Voting
Unaffiliated 19001
Democratic 42005
Republican 12001
Total 73007
% of votes cast 91%0%0%9%
How each member voted (80)
Member Party Vote
Holden — Yea
Maienschein — Yea
Rodriguez — Yea
Villapudua — Yea
Ting — Yea
Jones-Sawyer — Yea
McCarty — Yea
Rendon — Yea
Friedman — Yea
Low — Yea
Wood — Yea
Essayli — Yea
Waldron — Yea
Santiago — Yea
Mathis — Not Voting
Eduardo Garcia — Yea
Jim Patterson — Yea
Luz Rivas — Yea
Vince Fong — Yea
Wendy Carrillo — Yea
Addis, Dawn Democratic Yea
Aguiar-Curry, Cecilia M. Democratic Not Voting
Alvarez, David Democratic Yea
Arambula, Joaquin Democratic Yea
Bains, Jasmeet Democratic Yea
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
Carrillo, Juan Democratic Yea
Cervantes, Sabrina Democratic Yea
Connolly, Damon Democratic Yea
Fong, Mike Democratic Yea
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Haney, Matt Democratic Yea
Hart, Gregg Democratic Yea
Irwin, Jacqui Democratic Yea
Jackson, Corey A. Democratic Yea
Kalra, Ash Democratic Not Voting
Lee, Alex Democratic Yea
Lowenthal, Josh Democratic Yea
McKinnor, Tina Democratic Yea
Muratsuchi, Al Democratic Yea
Nguyen, Stephanie Democratic Yea
Ortega, Liz Democratic Yea
Pacheco, Blanca Democratic Yea
Papan, Diane Democratic Not Voting
Pellerin, Gail Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Not Voting
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Schiavo, Pilar Democratic Yea
Soria, Esmeralda Democratic Yea
Valencia, Avelino Democratic Yea
Ward, Christopher M. Democratic Not Voting
Weber Pierson, M.D., Akilah Democratic Yea
Wicks, Buffy Democratic Yea
Wilson, Lori D. Democratic Yea
Zbur, Rick Chavez Democratic Yea
Alanis, Juan Republican Yea
Chen, Phillip Republican Yea
Dahle, Megan Republican Yea
Davies, Laurie Republican Yea
Dixon, Diane Republican Not Voting
Flora, Heath Republican Yea
Gallagher, James Republican Yea
Hoover, Josh Republican Yea
Lackey, Tom Republican Yea
Patterson, Joe Republican Yea
Sanchez, Kate Republican Yea
Ta, Tri Republican Yea
Wallis, Greg Republican Yea

Official roll call →

Do pass.

Passed 15 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democratic 9001
Republican 3000
Unaffiliated 3000
Total 15001
% of votes cast 94%0%0%6%
How each member voted (16)
Member Party Vote
Holden — Yea
Mathis — Yea
Wendy Carrillo — Yea
Bryan, Isaac G. Democratic Yea
Calderon, Lisa Democratic Yea
Fong, Mike Democratic Yea
Hart, Gregg Democratic Yea
Lowenthal, Josh Democratic Yea
Ortega, Liz Democratic Yea
Papan, Diane Democratic Yea
Pellerin, Gail Democratic Yea
Rivas, Robert Democratic Not Voting
Weber Pierson, M.D., Akilah Democratic Yea
Dahle, Megan Republican Yea
Dixon, Diane Republican Yea
Sanchez, Kate Republican Yea

Official roll call →

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

Passed 11 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 2000
Democratic 7000
Republican 2000
Total 11000
% of votes cast 100%0%0%0%
How each member voted (11)
Member Party Vote
Jim Patterson — Yea
Luz Rivas — Yea
Bains, Jasmeet Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Pacheco, Blanca Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Valencia, Avelino Democratic Yea
Zbur, Rick Chavez Democratic Yea
Ta, Tri Republican Yea
Wallis, Greg 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 543 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 of, 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 fuel and petroleum products sold to a water common carrier for immediate shipment outside this state for consumption in the conduct of its business as a common carrier after the first out-of-state destination, as defined. Existing law repeals this exemption on January 1, 2024. This bill would extend that exemption until January 1, 2029. 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. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would make findings to comply with that provision. This bill would take effect immediately as a tax levy.
Who sponsors AB 543?
AB 543 is sponsored by Gipson, Mike A. (Democratic).
What is the current status of AB 543?
This bill has been enacted into law. Introduced February 08, 2023. Enacted.
Where can I track AB 543?
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