Bill Text: CA AB1319 | 2017-2018 | Regular Session | Introduced

California Assembly Bill 1319 (Prior Session Legislation)

Introduced

Bill Title: Sales and Use Tax Law.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2018-02-01 - Died at Desk. [AB1319 Detail]

Download: California-2017-AB1319-Introduced.html

CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Assembly Bill

No. 1319

Introduced by Assembly Member Jones-Sawyer

February 17, 2017

An act to amend Section 6010.1 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

AB 1319, as introduced, Jones-Sawyer. Sales and Use Tax Law.

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, 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 and impose the use tax on a lessee’s possession of tangible personal property in this state.

This bill would make nonsubstantive changes to these provisions.

Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO

The people of the State of California do enact as follows:

SECTION 1.

Section 6010.1 of the Revenue and Taxation Code is amended to read:

6010.1.

The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use in this state by the lessee ~~as respects~~ with respect to any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or ~~such~~ the other person.