Bill Text: CA AB1517 | 2019-2020 | Regular Session | Introduced
Bill Title: Sales and use taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2020-02-03 - Died at Desk. [AB1517 Detail]
Download: California-2019-AB1517-Introduced.html
CALIFORNIA LEGISLATURE—
2019–2020 REGULAR SESSION
Assembly Bill | No. 1517 |
Introduced by Assembly Member Diep |
February 22, 2019 |
An act to amend Section 6006.6 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 1517, as introduced, Diep.
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.