Bill Text: CA SB559 | 2009-2010 | Regular Session | Introduced

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Bill Title: Sales and use tax: services: exemption.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2010-02-01 - Returned to Secretary of Senate pursuant to Joint Rule 56. [SB559 Detail]

Download: California-2009-SB559-Introduced.html

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BILL NUMBER: SB 559	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Walters

                        FEBRUARY 27, 2009

   An act relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 559, as introduced, Walters. Sales and use tax: services:
exemption.
   The Sales and Use Tax Law imposes a tax on the gross receipts from
the sale of tangible personal property sold at retail in this state,
or on the sales price of tangible personal property purchased from a
retailer for the storage, use, or other consumption of that property
in this state by the purchaser.
   This bill would declare the intent of the Legislature, upon
imposition of a tax under the Sales and Use Tax Law upon certain
services, to enact legislation that would exempt from that tax any
services purchased by a nonprofit organization.
   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.   It is the intent of the Legislature, upon imposition
of a tax under the Sales and Use Tax Law upon certain services, to
enact legislation that would exempt from that tax any services
purchased by a nonprofit organization.