Bill Text: CA SB120 | 2015-2016 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Sales and use taxes: exclusion: public safety first responder vehicle and equipment.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Failed) 2016-02-01 - Returned to Secretary of Senate pursuant to Joint Rule 56. [SB120 Detail]

Download: California-2015-SB120-Amended.html

---

BILL NUMBER: SB 120	AMENDED
	BILL TEXT

	AMENDED IN SENATE  MARCH 26, 2015

INTRODUCED BY   Senator Anderson
    (   Coauthor:   Assembly Member  
Jones   ) 

                        JANUARY 15, 2015

   An act to  amend Section 6051 of   add
Section 6012.4 to  the Revenue and Taxation Code, relating to
taxation  , to take effect immediately, tax levy  .


	LEGISLATIVE COUNSEL'S DIGEST


   SB 120, as amended, Anderson. Sales and use  taxes.
  taxes: exclusion: public safety first responder
vehicle and equipment.  
   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,
measured by sales price. The Sales and Use Tax Law defines the terms
"gross receipts" and "sales price."  
   This bill would, in the sale of any public safety first responder
vehicle that is purchased by a local public agency and in the sale of
any equipment required on a public safety first responder vehicle
that is purchased by a local public agency, exclude from the terms
"gross receipts" and "sales price," amounts of the gross receipts or
sales price in excess of $300,000.  
   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 generally
conforms to the Sales and Use Tax Law. Amendments to state sales and
use taxes are incorporated into these laws.  
   Section 2230 of the Revenue and Taxation Code provides that the
state will 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, but its
operative date would depend on its effective date.  
   A provision of the Sales and Use Tax Law imposes a state sales tax
at a rate of 43/4% of the gross receipts of the retail sale of
tangible personal property in the state.  
   This bill would make technical, nonsubstantive changes to that
provision. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  yes  . State-mandated local program:  no
  yes  .


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

   SECTION 1.    Section 6012.4 is added to the 
 Revenue and Taxation Code   , to read:  
   6012.4.  (a) (1) For purposes of this part, "gross receipts" and
"sales price" shall not include amounts of the gross receipts or
sales price in excess of three hundred thousand dollars ($300,000)
from the sale in this state of, and the storage, use, or other
consumption in this state of, any public safety first responder
vehicle purchased by a local public agency.
   (2) For purposes of this part, "gross receipts" and "sales price"
shall not include the gross receipts or sales price above three
hundred thousand dollars ($300,000) from the sale in this state of,
and the storage, use, or other consumption in this state of, any
equipment required on a public safety first responder vehicle, that
is purchased by a local public agency.
   (b) "Local public agency" means any city, county, municipal
corporation, district, or public authority located within this state
that provides or may provide first responder emergency services.

   SEC. 2.    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. 
   SEC. 3.    This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect. However, the provisions of this act shall become
operative on the first day of the first calendar quarter commencing
more than 90 days after the effective date of this act. 

  SECTION 1.    Section 6051 of the Revenue and
Taxation Code is amended to read:
   6051.  For the privilege of selling tangible personal property at
retail, a tax is imposed upon all retailers at the rate of 43/4
percent of the gross receipts of any retailer from the sale of all
tangible personal property sold at retail in this state.