Bill Text: CA AB163 | 2013-2014 | Regular Session | Chaptered

California Assembly Bill 163 (Prior Session Legislation)

Bill Title: Sales and use taxes: exemption: military thrift store.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2013-08-12 - Chaptered by Secretary of State - Chapter 72, Statutes of 2013. [AB163 Detail]

Download: California-2013-AB163-Chaptered.html

BILL NUMBER: AB 163	CHAPTERED
	BILL TEXT

	CHAPTER  72
	FILED WITH SECRETARY OF STATE  AUGUST 12, 2013
	APPROVED BY GOVERNOR  AUGUST 12, 2013
	PASSED THE SENATE  JULY 1, 2013
	PASSED THE ASSEMBLY  APRIL 25, 2013
	AMENDED IN ASSEMBLY  APRIL 9, 2013

INTRODUCED BY   Assembly Member Atkins

                        JANUARY 23, 2013

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


	LEGISLATIVE COUNSEL'S DIGEST


   AB 163, Atkins. Sales and use taxes: exemption: military thrift
store.
   Existing law, until January 1, 2014, exempts from sales and use
taxes, the sale of, and the storage, use, or other consumption 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, eligible family
members, and survivors.
   This bill would extend this provision until January 1, 2024.
   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 bill would take effect immediately as a tax levy.


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

  SECTION 1.  Section 6363.4 of the Revenue and Taxation Code is
amended 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 a 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,
2024.
  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.