Bill Text: CA AB724 | 2015-2016 | Regular Session | Enrolled

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Bill Title: Sales and use taxes: exemption: museum displays: Jimmy

Spectrum: Slight Partisan Bill (Democrat 3-1)

Status: (Vetoed) 2016-09-13 - Vetoed by Governor. [AB724 Detail]

Download: California-2015-AB724-Enrolled.html

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BILL NUMBER: AB 724	ENROLLED
	BILL TEXT

	PASSED THE SENATE  AUGUST 1, 2016
	PASSED THE ASSEMBLY  AUGUST 24, 2016
	AMENDED IN SENATE  APRIL 14, 2016
	AMENDED IN ASSEMBLY  APRIL 20, 2015
	AMENDED IN ASSEMBLY  MARCH 19, 2015

INTRODUCED BY   Assembly Members Dodd and Frazier
   (Principal coauthors: Senators Nielsen and Wolk)

                        FEBRUARY 25, 2015

   An act to amend Section 6366.4 of the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 724, Dodd. Sales and use taxes: exemption: museum displays:
Jimmy Doolittle Air and Space Museum Education Foundation.
   Existing 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.
Existing law provides various exemptions from those taxes, including
an exemption for the sale of, or the storage, use, or other
consumption of, tangible personal property purchased by the San Diego
Air & Space Museum and the California Science Center if the property
is purchased and used exclusively for display purposes within the
museum, as provided.
   This bill would additionally exempt from those taxes tangible
personal property purchased by the Jimmy Doolittle Air and Space
Museum Education Foundation for those purposes. The bill would also
make a nonsubstantive change.
   The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes
cities and counties to impose local sales and use taxes in conformity
with the Sales and Use Tax Law, and existing law authorizes
districts, as specified, to impose transactions and use taxes in
accordance with the Transactions and Use Tax Law, which generally
conforms to the Sales and Use Tax Law. Amendments to the Sales and
Use Tax Law are automatically incorporated into the local tax laws.
   Existing law requires the state to reimburse cities and counties
for revenue losses caused by the enactment of sales and use tax
exemptions.
   This bill would provide that, notwithstanding these provisions, no
appropriation is made and the state shall not reimburse cities and
counties for sales and use tax revenues lost by them pursuant to this
bill.
   This bill would make legislative findings and declarations as to
the necessity of a special statute for the Jimmy Doolittle Air and
Space Museum Education Foundation.
   This bill would take effect immediately as a tax levy.


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

  SECTION 1.  Section 6366.4 of the Revenue and Taxation Code is
amended to read:
   6366.4.  (a) There are exempted from the taxes imposed by this
part the gross receipts from the sale of and the storage, use or
other consumption in this state of tangible personal property
purchased by a nonprofit museum regularly open to the public that is
operated by or for a local or state government entity, or operated by
a nonprofit organization which has qualified for exemption pursuant
to Section 23701d, provided the property is purchased and used
exclusively for display purposes within the museum.
   (b) The exemption provided by this section extends only to items
that have value as museum pieces and does not extend to display
cases, shelving, lamps, lighting fixtures, or other items of tangible
personal property utilized in the operation of a museum. However,
the exemption does include sprung instant structures used as
temporary exhibit housing.
   (c) For purposes of this section, a "museum" includes only any of
the following:
   (1) A museum that has a significant portion of its space open to
the public without charge.
   (2) A museum open to the public without charge for not less than
six hours during any month the museum is open to the public.
   (3) A museum that is open to a segment of the student or adult
population without charge.
   (d) This section applies only to the San Diego Air & Space Museum,
the California Science Center, and the Jimmy Doolittle Air and Space
Museum Education Foundation.
  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 city or county for any sales and use tax revenues lost
by it under this act.
  SEC. 3.  The Legislature finds and declares that a special law is
necessary and that a general law cannot be made applicable within the
meaning of Section 16 of Article IV of the California Constitution
because of the unique fiscal pressures experienced by the Jimmy
Doolittle Air and Space Museum Education Foundation in promoting this
country's aviation history and encouraging patriotic endeavors by
providing impactful experiences through interactive aviation
exhibits.
  SEC. 4.  This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.