Bill Text: CA AB1072 | 2017-2018 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Sales and use taxes: exclusion: garment alterations.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2018-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB1072 Detail]
Download: California-2017-AB1072-Introduced.html
which that is sold to a successful bidder at the auction upon an agreement or understanding at the time of the sale that the property involved either will not be delivered to the successful bidder or that any amount which that he or she may pay for
the property pursuant to the sale will be returned to him.
him or her. The tax shall be computed in such case upon the amount of the successful bid.
Bill Title: Sales and use taxes: exclusion: garment alterations.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2018-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB1072 Detail]
Download: California-2017-AB1072-Introduced.html
CALIFORNIA LEGISLATURE—
2017–2018 REGULAR SESSION
| Assembly Bill | No. 1072 |
| Introduced by Assembly Member Brough |
February 16, 2017 |
An act to amend Section 6006.6 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1072, as introduced, Brough.
Sales and use taxes.
The Sales and Use Tax Law imposes taxes 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. The law defines “sale” for the purposes of that law as including, among others, a sale at an auction with respect to tangible personal property sold to a successful bidder at the auction upon an agreement or understanding with specified terms.
This bill would make nonsubstantive changes to that definition.
