Bill Text: CA AB31 | 2019-2020 | Regular Session | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Sales and use taxes: exemption: menstrual hygiene products.
Spectrum: Moderate Partisan Bill (Democrat 41-6)
Status: (Engrossed - Dead) 2020-07-23 - From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F. [AB31 Detail]
Download: California-2019-AB31-Amended.html
Section 6363.10 is added to the Revenue and Taxation Code, to read:
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.
This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
Bill Title: Sales and use taxes: exemption: menstrual hygiene products.
Spectrum: Moderate Partisan Bill (Democrat 41-6)
Status: (Engrossed - Dead) 2020-07-23 - From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F. [AB31 Detail]
Download: California-2019-AB31-Amended.html
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Amended
IN
Assembly
April 04, 2019 |
CALIFORNIA LEGISLATURE—
2019–2020 REGULAR SESSION
| Assembly Bill | No. 31 |
| Introduced by Assembly Members Cristina Garcia, Bonta, Gonzalez, and Mathis (Principal coauthors: Senators Chang and Glazer) (Coauthors: Assembly Members Arambula, Bauer-Kahan, Berman, Bloom, Boerner Horvath, Carrillo, Cervantes, Chen, Chu, Cunningham, Diep, Eggman, Friedman, Eduardo Garcia, Gipson, Kalra, Kamlager-Dove, Levine, Limón, Low, McCarty, O’Donnell, Petrie-Norris, Quirk, Quirk-Silva, Reyes, Rodriguez, Blanca Rubio, Santiago, and Wicks) (Coauthors: Senators Beall, Dodd, Hill, Jackson, McGuire, Mitchell, Skinner, Stern, Wieckowski, Wiener, and Wilk) |
December 03, 2018 |
An act to add and repeal Section 6363.10 to of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
AB 31, as amended, Cristina Garcia.
Sales and use taxes: exemption: sanitary napkins: tampons: menstrual sponges and menstrual cups.
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.
This bill, on and after January 1, 2020, and until January 1, 2025, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, tampons, sanitary napkins, menstrual sponges, and menstrual cups.
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 laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.
Existing law requires the state to 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.
This bill would take effect immediately as a tax
levy.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
The Legislature finds and declares all of the following:(a) Menstrual products, including tampons, pads, and menstrual cups, are the only gender-specific items in California’s tax laws.
(b) Menstrual products are not luxuries, and, in fact, are necessary health products for menstruating women to participate in society.
(c) The goal of exempting tampons, pads, and menstrual cups from the sales and use tax laws is to bring
gender equity to California’s tax laws.
(d) Each year, California women pay over $20 million in taxes on menstrual products. That money, paid as taxes, belongs in the pockets of California women.
(e) The sales and use tax laws exempt items that are deemed “necessities of life,” such as food and medicine.
(f) The fact that there are no other examples of an essential health product within the state tax laws that one gender must use each month for 40 years of life speaks to the outdated nature of the tax laws.
SECTION 1.SEC. 2.
Section 6363.10 is added to the Revenue and Taxation Code, 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, tampons, sanitary napkins, menstrual sponges, and menstrual cups.(b) This section shall become inoperative on January 1, 2025, and as of that date is repealed.
