Bill Text: CA AB89 | 2015-2016 | Regular Session | Amended

California Assembly Bill 89 (Prior Session Legislation)

Bill Title: Sales and use taxes: exemptions: public schools.

Sponsorship: Partisan Bill (Republican 1)

Status: (Failed) 2016-02-01 - From committee: Without further action pursuant to Joint Rule 62(a). [AB89 Detail]

Download: California-2015-AB89-Amended.html

BILL NUMBER: AB 89	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 26, 2015

INTRODUCED BY   Assembly Member Travis Allen

                        JANUARY 7, 2015

   An act to  amend Section 20   add and repeal
Section 6361.3  of the Revenue and Taxation Code, relating to
 taxation.   taxation, to take effect
immediately, tax levy. 


	LEGISLATIVE COUNSEL'S DIGEST


   AB 89, as amended, Travis Allen.  Taxation.  
Sales and use taxes: exemptions: public schools.  
   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 would, on and after January 1, 2016, and before January
1, 2021, 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, any items purchased by a K-12 public school or a K-12
public school district for use by that school or district.  

   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
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 the above-described exemption does
not apply to local sales and use taxes, transactions and use taxes,
and specified state taxes from which revenues are deposited into the
Fiscal Recovery Fund, the Local Public Safety Fund, the Education
Protection Account, the Local Revenue Fund, and the Local Revenue
Fund 2011.  
   This bill would take effect immediately as a tax levy. 

   Existing law defines the term "board" to mean the State Board of
Equalization for purposes of the Revenue and Taxation Code. 

   This bill would make a technical, nonsubstantive change to that
law. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  yes  . State-mandated local program: no.


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

   SECTION 1.    Section 6361.3 is added to the 
 Revenue and Taxation Code   , to read:  
   6361.3.  (a) On and after January 1, 2016, 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, any items purchased by a K-12 public school or a K-12
public school district for use by that school or district.
   (b) (1) Notwithstanding the Bradley-Burns Uniform Local Sales and
Use Tax Law (Part 1.5 (commencing with Section 7200)) and 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) Notwithstanding subdivision (a), the exemption established by
this section shall not apply with respect to any tax levied pursuant
to Section 6051.2, 6051.5, 6201.2, or 6201.5, pursuant to Section 35
and subdivision (f) of Section 36 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,
2021, and shall be repealed on January 1, 2022. 
   SEC. 2.    This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.  
  SECTION 1.    Section 20 of the Revenue and
Taxation Code is amended to read:
   20.  "Board" shall mean the State Board of Equalization.