Bill Text: CA AB220 | 2013-2014 | Regular Session | Amended


Bill Title: Sales and use taxes: exemption: low-emission vehicles.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2014-02-03 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB220 Detail]

Download: California-2013-AB220-Amended.html
BILL NUMBER: AB 220	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 30, 2013
	AMENDED IN ASSEMBLY  APRIL 16, 2013
	AMENDED IN ASSEMBLY  APRIL 8, 2013
	AMENDED IN ASSEMBLY  MARCH 19, 2013

INTRODUCED BY   Assembly Member Ting
   (Coauthor: Assembly Member Ammiano)

                        FEBRUARY 4, 2013

   An act to add and repeal  Section6377  
Section 6377  of the Revenue and Taxation Code, relating to
taxation, to take effect immediately, tax levy.



	LEGISLATIVE COUNSEL'S DIGEST


   AB 220, as amended, Ting.  Sales and use taxes: exemption:
low-emission vehicles.
   (1) Existing sales and use tax laws impose 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 the storage, use, or other consumption
in this state, and provides various exemptions from those taxes.

   The bill would, until January 1, 2018, exempt from those taxes the
gross receipts from the sale of, and the storage, use, or other
consumption of, specified low-emission vehicles purchased by a
person.  
   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 also authorizes
districts, as specified, to impose transactions and use taxes in
conformity 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 exemption does not apply to
local sales and use taxes.  
   The bill would, until January 1, 2018, provide either a partial
exemption or a partial exclusion from those taxes with respect to the
sale of specified low-emission vehicles, as provided.  
   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. Amendments to state sales and use taxes
are incorporated into these laws.  
   Section 2230 of the Revenue and Taxation Code provides that the
state will reimburse counties and cities for revenue losses caused by
the enactment of sales and use tax exemptions.  
   This bill would provide that, notwithstanding Section 2230 of the
Revenue and Taxation Code, no appropriation is made and the state
shall not reimburse any local agencies for sales and use tax revenues
lost by them pursuant to this bill. 
   (2) This bill would take effect immediately as a tax levy.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program:  no   yes  .


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

  SECTION 1.  Section 6377 is added to the Revenue and Taxation Code,
to read:
   6377.  (a) There are exempted from the taxes imposed by this part
the   greater of either of the following: 
    (1)     The  gross receipts from the
sale of, and the storage and use of, or other consumption in this
state of, any vehicle, as specified in paragraphs (1) or (5) of
subdivision (a) of Section 5205.5 of the Vehicle Code, or any
successor to those  provisions   provisions, or
advanced technology medium and heavy duty vehicles that are eligible
for the California Hybrid and Zero-Emission Truck and Bus Voucher
Incentive Project funded under the Air Quality Improvement Program at
the Air Resources Board or the Natural Gas and Propane Vehicle
Buydown program   funded by the Alternative and Renewable
Fuel and Vehicle Technology Program at the California Energy
Commission, which exemption shall not include any tax levied by a
county, city, or district pursuant to, or in accordance with, either
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)) of those laws  .

   (b) 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 gross receipts measured by the value of a motor vehicle
traded in for a vehicle described in paragraph (1) or (5) of
subdivision (a) of Section 5205.5 of the Vehicle Code, or any
successor to those provisions, or advanced technology medium and
heavy duty vehicles that are eligible for the California Hybrid and
Zero-Emission Truck and Bus Voucher Incentive Project funded under
the Air Quality Improvement Program at the Air Resources Board or the
Natural Gas and Propane Vehicle Buydown program funded by the
Alternative and Renewable Fuel and Vehicle Technology Program at the
California Energy Commission, 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) Notwithstanding subdivision (a), the exemption established by
this section shall not apply with respect to any tax levied pursuant
to Section 6051.2 or 6201.2, pursuant to Section 35 of Article XIII
of the California Constitution, or any tax levied pursuant to Section
6051 or 6201 that is deposited in the State Treasury to the credit
of the Local Revenue Fund 2011 pursuant to Section 6051.15 or
6201.15. 
   (c) This section shall remain in effect only until January 1,
2018, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2018, deletes or extends
that date.
   SEC. 2.    Notwithstanding Section 2230 of the
Revenue and Taxation Code, no appropriation is made by this act and
the state shall not reimburse any local agency for any sales and use
tax revenues lost by it under this act. 
   SEC. 2.   SEC. 3.   This act provides
for a tax levy within the meaning of Article IV of the Constitution
and shall go into immediate effect.
                  
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