Bill Text: CA SB1448 | 2013-2014 | Regular Session | Introduced

California Senate Bill 1448 (Prior Session Legislation)

Introduced

Bill Title: Sales and use taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-03-17 - Referred to Com. on RLS. [SB1448 Detail]

Download: California-2013-SB1448-Introduced.html

BILL NUMBER: SB 1448	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Fuller

                        FEBRUARY 21, 2014

   An act to amend Section 6007.5 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1448, as introduced, Fuller. Sales and use taxes.
   The Sales and Use Tax Law imposes 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. That
law includes as a retail sale, a sale of tangible personal property
to a contractor or subcontractor for use in the performance of
construction contracts with the United States.
   This bill would make technical, nonsubstantive changes to those
provisions.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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

  SECTION 1.  Section 6007.5 of the Revenue and Taxation Code is
amended to read:
   6007.5.  A sale of tangible personal property to a contractor or
subcontractor for use in the performance of contracts with the United
States for the construction of improvements on or to real property
in this  State   state  is a retail sale.
The gross receipts from  such a   that 
sale or the sales price of property so sold shall be included in the
measure of the taxes imposed by this part.