Bill Text: CA AB3248 | 2023-2024 | Regular Session | Introduced

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

---

Bill Title: Cannabis excise tax: rate reduction.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-04-19 - In committee: Set, first hearing. Hearing canceled at the request of author. [AB3248 Detail]

Download: California-2023-AB3248-Introduced.html

---

CALIFORNIA LEGISLATURE— 2023–2024 REGULAR SESSION

Assembly Bill

No. 3248

---

Introduced by Assembly Member Essayli

February 16, 2024

---

An act to amend Section 6066 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL'S DIGEST

AB 3248, as introduced, Essayli. Sales and Use Tax Law.

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 of, 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 requires a person desiring to engage in or conduct business as a seller within this state to file with the California Department of Tax and Fee Administration an application for a permit for each place of business, as prescribed.

This bill would make nonsubstantive changes to that provision.

Digest Key

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

---

Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 Section 6066 of the Revenue and Taxation Code is amended to read:

6066.

 (a) Every A person desiring to engage in or conduct business as a seller within this state shall file with the board department an application for a permit for each place of business. Every An application for a permit shall be made upon a form prescribed by the board department and shall set forth the name under which the applicant transacts or intends to transact business, the location of his the applicant’s place or places of business, and such other information as the board department may require. An application for a permit shall be authenticated in a form or pursuant to methods as may be prescribed by the board. department. The application shall state that the applicant will actively engage in or conduct business as a seller of tangible personal property.

(b) An application filed pursuant to this section may be filed using electronic media as prescribed by the board. department.

(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.