Bill Text: CA AB2840 | 2019-2020 | Regular Session | Introduced

California Assembly Bill 2840 (Prior Session Legislation)

Introduced

Bill Title: Sales and use tax.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2020-02-21 - From printer. May be heard in committee March 22. [AB2840 Detail]

Download: California-2019-AB2840-Introduced.html

CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Assembly Bill

No. 2840

Introduced by Assembly Member Blanca Rubio

February 20, 2020

An act to amend Section 6363.10 of the Revenue and Taxation Code, relating to sales and use tax.

LEGISLATIVE COUNSEL'S DIGEST

AB 2840, as introduced, Blanca Rubio. Sales and use tax.

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 storage, use, or other consumption in this state. Those laws provide various exemptions from those taxes, including, until January 1, 2022, an exemption for the sale of, or the storage, use, or other consumption of, menstrual hygiene products.

This bill would make a nonsubstantive change to those 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 6363.10 of the Revenue and Taxation Code is amended to read:

6363.10.

(a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, menstrual hygiene products.

(b) For purposes of this section, “menstrual hygiene products” shall only include the ~~following:~~ following items:

(1) Tampons.

(2) Sanitary napkins primarily designed and labeled for menstrual hygiene use.

(3) Menstrual sponges.

(4) Menstrual cups.