Bill Text: CA SB765 | 2009-2010 | Regular Session | Chaptered

California Senate Bill 765 (Prior Session Legislation)

Bill Title: Sales and use taxes: exemptions: thrift stores operated

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2009-10-11 - Chaptered by Secretary of State. Chapter 615, Statutes of 2009. [SB765 Detail]

Download: California-2009-SB765-Chaptered.html

BILL NUMBER: SB 765	CHAPTERED
	BILL TEXT

	CHAPTER  615
	FILED WITH SECRETARY OF STATE  OCTOBER 11, 2009
	APPROVED BY GOVERNOR  OCTOBER 11, 2009
	PASSED THE SENATE  SEPTEMBER 9, 2009
	PASSED THE ASSEMBLY  SEPTEMBER 2, 2009
	AMENDED IN ASSEMBLY  AUGUST 31, 2009
	AMENDED IN ASSEMBLY  JUNE 29, 2009

INTRODUCED BY   Senator Dutton

                        FEBRUARY 27, 2009

   An act to add Section 6363.4 to the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 765, Dutton. Sales and use taxes: exemptions: thrift stores
operated by designated entities on military installations.
   The Sales and Use Tax Law imposes a tax on retailers measured by
the gross receipts from the sale of tangible personal property 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 provides
various exemptions from that tax.
   This bill would, until January 1, 2014, exempt from sales and use
tax, the sale of tangible personal property by a designated entity
that operates a thrift store on a military installation, whose
purpose is to assist members of the Armed Forces of the United
States, and eligible family members and survivors.
   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 the Transactions and Use Tax Law
authorizes districts, as specified, to impose transactions and use
taxes in conformity with the Sales and Use Tax Law. Exemptions from
state sales and use taxes are incorporated in 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 local agencies for sales and use tax revenues
lost by them pursuant to this bill.
   This act provides for a tax levy within the meaning of Article IV
of the Constitution and shall go into immediate effect.


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

  SECTION 1.  Section 6363.4 is added to the Revenue and Taxation
Code, to read:
   6363.4.  (a) 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, tangible
personal property sold by a thrift store located on a military
installation and operated by designated entity that, in partnership
with the United States Department of Defense, provides financial,
educational, and other assistance to members of the Armed Forces of
the United States, eligible family members, and survivors that are in
need..
   (b) For purposes of this section, "designated entity" means a
military welfare society described in Section 1033 of Chapter 53 of
Part II of Subtitle A of Title 10 of the United States Code.
   (c) This section shall remain in effect only until January 1,
2014.
  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.