Bill Text: CA AB2047 | 2015-2016 | Regular Session | Introduced

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Bill Title: Sales and Use Tax Law.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2016-11-30 - Died at Desk. [AB2047 Detail]

Download: California-2015-AB2047-Introduced.html

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BILL NUMBER: AB 2047	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Mullin

                        FEBRUARY 17, 2016

   An act to amend Section 6001 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2047, as introduced, Mullin. 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.
   This bill would make nonsubstantive changes to the provision
designating the Sales and Use Tax Law.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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

  SECTION 1.  Section 6001 of the Revenue and Taxation Code is
amended to read:
   6001.  This part  is   shall be  known
 ,  and may be cited  ,  as the "Sales and Use Tax
Law."