Bill Text: CA SB983 | 2013-2014 | Regular Session | Introduced

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

---

Bill Title: High-occupancy toll lanes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed - Dead) 2014-08-14 - Set, second hearing. Held under submission. [SB983 Detail]

Download: California-2013-SB983-Introduced.html

---

BILL NUMBER: SB 983	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Hernandez

                        FEBRUARY 11, 2014

   An act to amend Section 7205 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 983, as introduced, Hernandez. Local sales taxes: card lock
fuel: place of sale.
   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. That law provides that for the
purpose of a local sales tax adopted pursuant to that law, all retail
sales are consummated at the place of business of the retailer
unless otherwise specified.
   This bill would instead provide that, in the case of a sale of
fuel for card lock systems, the place at which the retail sale of
card lock fuel is consummated is the point of delivery of fuel to the
vehicle.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


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

  SECTION 1.  Section 7205 of the Revenue and Taxation Code is
amended to read:
   7205.  (a) For the purpose of a sales tax imposed by an ordinance
adopted pursuant to this part, all retail sales are consummated at
the place of business of the retailer unless the tangible personal
property sold is delivered by the retailer or his or her agent to an
out-of-state destination or to a common carrier for delivery to an
out-of-state destination. The gross receipts from those sales shall
include delivery charges, when those charges are subject to the state
sales and use tax, regardless of the place to which delivery is
made.
   (b) (1) In the event a retailer has no permanent place of business
in the state or has more than one place of business, the place or
places at which the retail sales are consummated for the purpose of a
sales tax imposed by an ordinance adopted pursuant to this part
shall, subject to paragraph (2), be determined under rules and
regulations to be prescribed and adopted by the board.
   (2) In the case of a sale of jet fuel, the place at which the
retail sale of that jet fuel is consummated for the purpose of a
sales tax imposed by an ordinance adopted pursuant to this part is
the point of the delivery of that jet fuel to the aircraft. 
   (3) (A) In the case of a sale of fuel for card lock systems, the
place at which the retail sale of card lock fuel is consummated for
the purpose of a sales tax imposed by an ordinance adopted pursuant
to this part is the point of delivery of fuel to the vehicle. 

   (B) "Card lock system" means a system where owners of unattended
card lock fueling stations form a network whereby customers may
purchase fuel at any of the network's participating fueling stations
by use of a card issued to the customer, and where prices are not
posted at the pump and no receipt is given at the time of delivery.