Bill Text: CA AB718 | 2013-2014 | Regular Session | Introduced

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Bill Title: Sales tax: exemption: sales tax holiday: April 15.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-02-03 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB718 Detail]

Download: California-2013-AB718-Introduced.html

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BILL NUMBER: AB 718	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Melendez

                        FEBRUARY 21, 2013

   An act to add Section 6384.5 to the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 718, as introduced, Melendez. Sales tax: exemption: sales tax
holiday: April 15.
   Existing law imposes taxes on retailers measured by the gross
receipts from the sale of tangible personal property sold at retail
in this state, and provides various exemptions from those taxes.
   This bill would, in 2014 and each calendar year thereafter, for
the one-day period beginning at 12:01 a.m. on April 15 and ending at
midnight on that same day, provide an exemption from the computation
of sales taxes the gross receipts from the sale in this state of
tangible personal property.
   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. 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 and transactions and use taxes.
   This bill would take effect immediately as a tax levy.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


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

  SECTION 1.  Section 6384.5 is added to the Revenue and Taxation
Code, to read:
   6384.5.  (a) In 2014 and each calendar year thereafter, for the
one-day period beginning at 12:01 a.m. on April 15 and ending at
midnight on that same day, there are exempted from the computation of
sales tax the gross receipts from the sale in this state of tangible
personal property.
   (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 does not
apply with respect to any tax levied by a county, city, or district
pursuant to, or in accordance with, either of those laws.
   This act provides for a tax levy within the meaning of Article IV
of the Constitution and shall go into immediate effect.