Bill Text: CA AB2270 | 2011-2012 | Regular Session | Amended

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

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Bill Title: Sales and use tax: use tax: administration.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2012-08-27 - Chaptered by Secretary of State - Chapter 200, Statutes of 2012. [AB2270 Detail]

Download: California-2011-AB2270-Amended.html

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BILL NUMBER: AB 2270	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 17, 2012

INTRODUCED BY   Assembly Member Harkey

                        FEBRUARY 24, 2012

   An act to add Section 6452.2 to the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2270, as amended, Harkey. Sales and use tax: use tax:
administration.
   The Sales and Use Tax Law generally provides, for a transaction
not subject to sales tax, that every person storing, using, or
otherwise consuming in this state tangible personal property
purchased from a retailer for storage, use, or other consumption in
this state is liable for use tax, and must pay the use tax to the
State Board of Equalization, unless that person has paid the use tax
to a retailer registered to collect the tax. Existing law authorizes
an eligible person to make an irrevocable election to report
qualified use tax, as defined, on that person's income tax return.
   This bill, for reporting periods beginning on or after January 1,
2012, would specify that the qualified use tax of an eligible
purchaser is due and payable to the board on or before April 15
following the close of the calendar year in which the liability for
use tax was incurred.
   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 6452.2 is added to the Revenue and Taxation
Code, to read:
   6452.2.  (a) For reporting periods beginning on or after January
1, 2012, notwithstanding Section 6451 and subdivision (b) of Section
6455, the qualified use tax of an eligible  person 
 purchaser  , as defined in this section, is due and payable
to the board on or before April 15 following the close of the
calendar year in which the liability for use tax was incurred.
   (b) "Eligible purchaser" means a person that purchases tangible
personal property, the storage, use, or other consumption of which is
subject to qualified use tax, as defined in this section, and that
is either of the following:
   (1) Eligible to report use tax on an acceptable tax return, but
does not elect to do so.
   (2)  A person that is not   Not 
required to file an acceptable tax return pursuant to Part 10
(commencing with Section 17001) or Part 11 (commencing with Section
23001), and that is not a holder of a use tax direct payment permit
as described in Section 7051.3 or is not otherwise registered or
required to be registered with the board to report sales or use tax.
   (c) "Qualified use tax" for purposes of this section, means the
amount of use tax imposed under this part, Article XIII of the
California Constitution, in conformity with the Bradley-Burns Uniform
Local Sales and Use Tax Law (Part 1.5 (commencing with Section
7200)), or in accordance with the Transactions and Use Tax Law (Part
1.6 (commencing with Section 7251)) that has not been paid to a
retailer holding a seller's permit or certificate of registration-use
tax. "Qualified use tax" does not include the use tax described in
subparagraph (B) of paragraph (2) of subdivision (d) of Section
6452.1.
   (d) "Acceptable tax return" has the same meaning as that term is
used in paragraph (1) of subdivision (d) of Section 6452.1.