Bill Text: CA AB2078 | 2009-2010 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Use tax: notification to purchasers: retailer engaged in

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed - Dead) 2010-08-30 - To inactive file on motion of Senator Wolk. [AB2078 Detail]

Download: California-2009-AB2078-Amended.html

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BILL NUMBER: AB 2078	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JUNE 16, 2010
	AMENDED IN ASSEMBLY  APRIL 27, 2010
	AMENDED IN ASSEMBLY  APRIL 5, 2010

INTRODUCED BY   Assembly Member Charles Calderon

                        FEBRUARY 18, 2010

   An act to  amend Section 7055 of, and to  add Section
6208 to  ,  the Revenue and Taxation Code, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 2078, as amended, Charles Calderon.  Use tax: 
retailers engaged in business in this state:  notification
to  purchasers.   purchasers: information
report. 
   The Sales and Use Tax Law imposes a tax on retailers measured by
the gross receipts from the sale of tangible personal property sold
at retail in this state of, or, and 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.
That law requires every retailer engaged in business in this state,
as specified, and making sales of tangible personal property for
storage, use, or other consumption in this state to, at the time of
making the sales or, if the storage, use, or other consumption of the
tangible personal property is not then taxable, at the time the
storage, use, or other consumption becomes taxable, collect the tax
from the purchaser.
   This bill would require each retailer that is not required to
collect use tax to provide notification on its retail Internet Web
site or catalogue that tax is imposed on the storage, use, or other
consumption in this state of the tangible personal property purchased
from the retailer that is not exempt, and is required to be paid by
the purchaser, as provided. 
   The Sales and Use Tax Law also authorizes, in administration of
the use tax, the State Board of Equalization to require the filing of
reports by any person or class of persons having in its or their
possession or custody information relating to sales of tangible
personal property the storage, use, or other consumption of which is
subject to the tax.  
   This bill would require every person not required to register with
the board that sells tangible personal property the storage, use, or
other consumption of which is subject to use tax to file a report
with the board regarding those sales, as specified. This requirement
would not apply to persons whose receipts from those sales do not
exceed a specified amount. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  yes  . State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 6208 is added to the Revenue and Taxation Code,
to read:
   6208.  Each retailer making sales of tangible personal property,
the storage, use, or other consumption of which is subject to tax,
that is not required to collect use tax shall provide notification on
its retail Internet Web site or retail catalogue that tax is imposed
by this part on the storage, use, or other consumption in this state
of the tangible personal property purchased from the retailer that
is not exempt, and is required to be paid by the purchaser. The
notification shall be readily visible.
   SEC. 2.    Section 7055 of the  Revenue and
Taxation Code   is amended to read: 
   7055.   (a)    In administration of the use tax
the board may require the filing of reports by any person or class of
persons having in  his   its  or their
possession or custody information relating to sales of tangible
personal property the storage, use, or other consumption of which is
subject to the tax. The reports shall be filed when the board
requires and shall set forth the names and addresses of purchasers of
the tangible personal property, the sales price of the property, the
date of sale, and such other information as the board may require.

   (b) (1) Every person that is not registered with the board that
sells tangible personal property the storage, use, or other
consumption of which is subject to use tax, shall file with the
board, on or before the last day of the calendar month following each
quarterly period, a report that sets forth the names and addresses
of purchasers of the tangible personal property, the sales price of
the property, the date of sale, and such other information as the
board may require.  
   (2) Paragraph (1) shall not apply to a person whose receipts from
sales described in paragraph (1) are less than one hundred thousand
dollars ($100,000) in the prior year, and are reasonably expected to
be less than one hundred thousand dollars ($100,000) in the current
year.