Bill Text: CA AB3193 | 2019-2020 | Regular Session | Introduced
Bill Title: Sales and use taxes: exemptions: trucks for use in interstate or foreign commerce.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-02-24 - Read first time. [AB3193 Detail]
Download: California-2019-AB3193-Introduced.html
CALIFORNIA LEGISLATURE—
2019–2020 REGULAR SESSION
Assembly Bill
No. 3193
| Introduced by Assembly Member Patterson |
February 21, 2020 |
An act to amend Section 6388.5 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 3193, as introduced, Patterson.
Sales and use taxes: exemptions: trucks for use in interstate or foreign commerce.
Existing state 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. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or other consumption of, a new, used, or remanufactured truck or a new or remanufactured trailer or semitrailer, any of which has an unladen weight of 6,000 pounds or more that is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 or 75 days, as applicable,
from and after the date of delivery, if the purchaser furnishes certain documents to the manufacturer, remanufacturer, or dealer.
This bill would make a nonsubstantive change to this provision.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 6388.5 of the Revenue and Taxation Code, as amended by Section 1 of Chapter 226 of the Statutes of 2019, is amended to read:6388.5.
(a) Notwithstanding Section 6388, whenever a new, used, or remanufactured truck or a new or remanufactured trailer or semitrailer, any of which has an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured outside this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 days from and after the date of delivery, or whenever a new, used, or remanufactured truck or a new or remanufactured trailer or semitrailer, any of which has an unladen weight of 6,000 pounds or more that has been manufactured or remanufactured in this state is purchased for use without this state and is delivered by the manufacturer, remanufacturer, or dealer to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 75 days from and after the date of delivery, there are exempted from the taxes imposed by(1) (A) Written evidence of an out-of-state license and registration for the vehicle.
(B) In cases
where the vehicle is subject to the permanent trailer identification plate program under Section 5014.1 of the Vehicle Code and is used exclusively in interstate or foreign commerce, or both, written evidence of the purchaser’s or lessee’s United States Department of Transportation number or Single State Registration System filing may be substituted for the written evidence described in subparagraph (A).
(2) The purchaser’s affidavit attesting that the purchaser purchased the vehicle from a dealer at a specified location for use exclusively outside this state, or exclusively in interstate or foreign commerce, or both.
(3) The purchaser’s affidavit that the vehicle has been moved or driven to a point outside this state within the appropriate period of either 30 days or 75 days of the date of the delivery of the vehicle to the purchaser.
(b) This section shall become inoperative on January 1, 2024, and as of that date is repealed.
