Bill Text: CA AB945 | 2015-2016 | Regular Session | Amended

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

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2016-02-01 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB945 Detail]

Download: California-2015-AB945-Amended.html

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BILL NUMBER: AB 945	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MAY 20, 2015
	AMENDED IN ASSEMBLY  APRIL 27, 2015

INTRODUCED BY   Assembly Member Ting

                        FEBRUARY 26, 2015

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


	LEGISLATIVE COUNSEL'S DIGEST


   AB 945, as amended, Ting.  Sales and use taxes: exemption:
low-emission vehicles.
   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, on and after January 1, 2016, until January 1, 
2020,   2021,  would provide a partial exemption
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.
   This bill would specify that this exemption does not apply to
local sales and use taxes or 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 6377 is added to the Revenue and Taxation Code,
to read:
   6377.  (a) There are exempted from the taxes imposed by this part
that portion of the gross receipts from the sale of, and that portion
of the sales price with respect to the storage, use, or other
consumption in this state of, a qualified motor vehicle, that is
equal to the greater of the following:
   (1) The sum of both of the following:
   (A) The amount of any new Qualified Plug-in Electric Drive Motor
Vehicle credit received with respect to the qualified motor vehicle
under Section 30D of the Internal Revenue Code.
   (B) The amount of any state incentive amount received, awarded, or
allowed with respect to the qualified motor vehicle under the Clean
Vehicle Rebate Project, the California Hybrid and Zero-Emission Truck
and Bus Voucher Incentive Project, or the On-Road Heavy-Duty Voucher
Incentive Program within the Carl Moyer Program.
   (2) The trade-in value of a motor vehicle that is traded in for
the qualified motor vehicle 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) For purposes of this section, "qualified motor vehicle" means
a motor vehicle that receives, or is awarded or allowed, either or
both of the following:
   (1) A credit for a Qualified Plug-in Electric Drive Motor Vehicle
under Section 30D of the Internal Revenue Code.
   (2) A state incentive amount under the Clean Vehicle Rebate
Project, the California Hybrid and Zero-Emission Truck and Bus
Voucher Incentive Project, or the On-Road Heavy-Duty Voucher
Incentive Program within the Carl Moyer Program.
   (c) (1) 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 
(commending   (commencing  with Section 7251)), the
exemption established by this section shall not apply with respect
to any tax levied by a city, county, city and county, 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
or 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.
   (d)  This section shall become operative on January 1, 2016, and
shall remain in effect only until January 1,  2020, 
 2021,  and as of that date is repealed, unless a later
enacted statute, that is enacted before January 1,  2020,
  2021,  deletes or extends that date.
  SEC. 2.   This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.