Bill Text: CA AB1077 | 2013-2014 | Regular Session | Amended
Bill Title: Sales and use taxes: vehicle license fee: alternative fuel motor vehicles.
Spectrum: Partisan Bill (Democrat 4-0)
Status: (Introduced - Dead) 2014-02-03 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB1077 Detail]
Download: California-2013-AB1077-Amended.html
BILL NUMBER: AB 1077 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY JUNE 15, 2013
AMENDED IN ASSEMBLY JUNE 6, 2013
AMENDED IN ASSEMBLY APRIL 2, 2013
INTRODUCED BY Assembly Members Muratsuchi and Ting
(Coauthors: Assembly Members Stone and Williams)
FEBRUARY 22, 2013
An act to add and repeal Sections Section
6378.5 to, and to add and repeal Section
10759.5 of , the Revenue and Taxation Code, relating to
taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
AB 1077, as amended, Muratsuchi. Sales and use taxes: vehicle
license fee: exclusion: alternative fuel motor
vehicles.
The Sales and Use Tax Law imposes state
Existing sales and use tax laws impose sales and use
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, measured by the sales price. Existing law
also provides for specific exemptions from these taxes.
This bill would, on and after January 1, 2014, and before January
1, 2022, exempt from the those taxes
imposed by the Sales and Use Tax Law ,
that portion of the gross receipts from the sale of, and that
portion of the sales price with respect to the storage, use, or
other consumption of, a qualified motor vehicle, as defined, that is
the greater of (1) the sum of the amount of any credit under a
specified provision of the Internal Revenue Code relating to new
qualified plug-in electric drive motor vehicles, and any amount
received, awarded, or allowed pursuant to a state incentive program
for the purchase or lease of an alternative fuel vehicle; or (2) the
value of a motor vehicle that is traded in for the motor vehicle that
qualifies for a credit or incentive amount under those programs,
where if the value of the trade-in
motor vehicle is separately stated on the new motor vehicle invoice
or bill of sale or similar document provided to the purchaser.
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
accordance 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 this exclusion does not apply to
local sales and use taxes and ,
transactions and use taxes, or to certain
specified state sales and use tax rates
taxes .
The Vehicle License Fee Law provides that the annual amount of the
license fee for any vehicle is 0.65% of the market value of the
vehicle, as specified. That law provides for the determination of the
market value of any vehicle, for reclassification to increase the
market value of a vehicle, and for the exemption of certain vehicles
from the imposition of the license fee.
This bill would, on and after January 1, 2014, and before January
1, 2022, for purposes of determining the vehicle license fee, exempt
from the determination of market value of a new motor vehicle
propelled by alternative fuels any amount allowed as a credit under a
specified provision of the Internal Revenue Code, relating to new
qualified plug-in electric drive motor vehicles, and any amounts
received, awarded, or allowed pursuant to a state incentive program
for the purchase or lease of an alternative fuel vehicle , as
provided .
This bill would take effect immediately as a tax levy.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 6378.5 is added to the Revenue and Taxation
Code, to read:
6378.5. (a) There are exempted from the taxes imposed by this
part that portion of the gross receipts , from the
sale of, and that portion of the sales price with respect to
the storage, use, or other consumption in this state of, a
qualified motor vehicle, that is equal to the greater of the
following:
(1) The sum of both of the following:
(A) The amount of any new Qualified Plug-in Electric Drive Motor
Vehicle credit received with respect to the qualified motor vehicle
under Section 30D of the Internal Revenue Code.
(B) The amount of any state incentive amount received, awarded, or
allowed with respect to the qualified motor vehicle under the Clean
Vehicle Rebate Project, the California Hybrid and Zero-Emission Truck
and Bus Voucher Incentive Project, or the On-Road Heavy-Duty Voucher
Incentive Program within the Carl Moyer Program.
(2) The trade-in value of a motor vehicle that is traded in for
the qualified motor vehicle where if
the value of the trade-in motor vehicle is separately stated on the
new motor vehicle invoice or bill of sale or similar document
provided to the purchaser.
(b) For purposes of this section, "qualified motor vehicle" means
a motor vehicle that receives, or is awarded or allowed, either or
both of the following:
(1) A credit for a Qualified Plug-in Electric Drive Motor Vehicle
under Section 30D of the Internal Revenue Code.
(2) A state incentive amount under the Clean Vehicle Rebate
Project, the California Hybrid and Zero-Emission Truck and Bus
Voucher Incentive Project, or the On-Road Heavy-Duty Voucher
Incentive Program within the Carl Moyer Program.
(c) (1) Notwithstanding any provision of the Bradley-Burns Uniform
Local Sales and Use Tax Law (Part 1.5 (commencing with Section
7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with
Section 7251)), the exemption established by this section shall not
apply with respect to any tax levied by a county, city, or district
pursuant to, or in accordance with, either of those laws.
(2) The exemption established by this section shall not apply with
respect to any tax levied pursuant to Section 6051.2 or 6201.2,
or pursuant to Section 35 of Article XIII of the California
Constitution.
(d) This section shall become operative on January 1, 2014, and
shall remain in effect only until January 1, 2022.
SEC. 2. Section 10759.5 is added to the Revenue and Taxation Code,
to read:
10759.5. (a) For purposes of determining the vehicle license fee
imposed by this part, there are exempted from the determination of
market value of a new motor vehicle propelled by alternative fuels
the sum of the amount allowed as a credit under Section 30D of the
Internal Revenue Code, relating to new qualified plug-in electric
drive motor vehicles, and any state incentive amount received,
awarded, or allowed under the Clean Vehicle Rebate Project, the
California Hybrid and Zero-Emission Truck and Bus Voucher Incentive
Project, or the On-Road Heavy-Duty Voucher Incentive Program within
the Carl Moyer Program.
(b) This exemption shall apply to the initial and subsequent
determinations of market value pursuant to subdivision (a).
(b)
(c) This section shall become operative on January 1,
2014, and shall remain in effect only until January 1, 2022, and as
of that date is repealed.
SEC. 3. This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.
