Bill Text: CA SB898 | 2015-2016 | Regular Session | Enrolled
Bill Title: Sales and use taxes: exemption: animal blood.
Spectrum: Slight Partisan Bill (Republican 4-2)
Status: (Vetoed) 2016-11-30 - Last day to consider Governor's veto pursuant to Joint Rule 58.5. [SB898 Detail]
Download: California-2015-SB898-Enrolled.html
BILL NUMBER: SB 898 ENROLLED
BILL TEXT
PASSED THE SENATE AUGUST 25, 2016
PASSED THE ASSEMBLY AUGUST 18, 2016
AMENDED IN ASSEMBLY JUNE 27, 2016
AMENDED IN SENATE MAY 31, 2016
AMENDED IN SENATE APRIL 25, 2016
AMENDED IN SENATE APRIL 4, 2016
INTRODUCED BY Senator Nguyen
(Principal coauthors: Assembly Members Travis Allen and Mullin)
(Coauthors: Senators Allen, Berryhill, and Stone)
JANUARY 21, 2016
An act to add and repeal Section 6358.6 of the Revenue and
Taxation Code, relating to taxation, to take effect immediately, tax
levy.
LEGISLATIVE COUNSEL'S DIGEST
SB 898, Nguyen. Sales and use taxes: exemption: animal blood.
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.
Existing law provides for various exemptions from those taxes,
including an exemption for certain sales of human blood and
containers thereof.
This bill, until January 1, 2022, would exempt from those taxes
the gross receipts from the sale in this state of, and the storage,
use, or other consumption in this state of, animal whole blood,
plasma, blood products, and blood derivatives, sold by a nonprofit
animal blood banking business for use in the cure, mitigation,
treatment, or prevention of injury or disease in animals pursuant to
a specified state law. The bill would define "nonprofit" for its
purposes.
The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes
cities and counties to impose local sales and use taxes in conformity
with the Sales and Use Tax Law, and existing laws authorize
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 the Sales and
Use Tax Law are incorporated into the local tax laws.
Existing law requires the state to reimburse cities and counties
for revenue losses caused by the enactment of sales and use tax
exemptions.
This bill would provide that, notwithstanding these provisions, no
appropriation is made and the state shall not reimburse cities and
counties for sales and use tax revenues lost by them pursuant to this
bill.
This bill would take effect immediately as a tax levy.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 6358.6 is added to the Revenue and Taxation
Code, to read:
6358.6. (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, animal whole
blood, plasma, blood products, and blood derivatives, sold by a
nonprofit animal blood banking business for use in the cure,
mitigation, treatment, or prevention of injury or disease in animals
pursuant to Section 9241 of the Food and Agricultural Code.
(b) For purposes of this section, "nonprofit" means an
organization exempt from federal income taxation as an organization
described in Section 501(c)(3) of the Internal Revenue Code.
(c) This section shall remain in effect only until January 1,
2022, and as of that date is repealed.
SEC. 2. Notwithstanding Section 2230 of the Revenue and Taxation
Code, no appropriation is made by this act and the state shall not
reimburse cities and counties for any sales and use tax revenues lost
by them 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.
