Bill Text: CA SB120 | 2015-2016 | Regular Session | Amended

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Bill Title: Sales and use taxes: exclusion: public safety first responder vehicle and equipment.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Failed) 2016-02-01 - Returned to Secretary of Senate pursuant to Joint Rule 56. [SB120 Detail]

Download: California-2015-SB120-Amended.html

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BILL NUMBER: SB 120	AMENDED
	BILL TEXT

	AMENDED IN SENATE  MAY 6, 2015
	AMENDED IN SENATE  MARCH 26, 2015

INTRODUCED BY   Senator Anderson
   (Coauthor: Assembly Member Jones)

                        JANUARY 15, 2015

   An act to add Section 6012.4 to the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 120, as amended, Anderson. Sales and use taxes: exclusion:
public safety first responder vehicle and equipment.
   Existing sales and use tax laws impose  a tax 
 taxes  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, measured by sales price. The Sales
and Use Tax Law defines the terms "gross receipts" and "sales price."

   This bill would, in the sale of any public safety first responder
vehicle that is purchased by a local public agency and in the sale of
any equipment required on a public safety first responder vehicle
that is purchased by a local public agency, exclude from the terms
"gross receipts" and "sales price," amounts of the gross receipts or
sales price  of an individual item  in excess of $300,000.
 The bill, for the purposes of this exclusion, would define
"local public agency" as a fire protection district or a fire
department of a city, county, municipal corporation, district, or
public authority located within this state. 
   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 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 state sales and
use taxes are incorporated into 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 any 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, but its
operative date would depend on its effective date.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program:  yes   no  .


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

  SECTION 1.  Section 6012.4 is added to the Revenue and Taxation
Code, to read:
   6012.4.  (a) (1) For purposes of this part, "gross receipts" and
"sales price" shall not include amounts of the gross receipts or
sales price  of an individual item  in excess of three
hundred thousand dollars ($300,000) from the sale in this state of,
and the storage, use, or other consumption in this state of, any
public safety first responder vehicle purchased by a local public
agency.
   (2) For purposes of this part, "gross receipts" and "sales price"
shall not include  amounts of  the gross receipts or sales
price  above   of an individual item in excess
of  three hundred thousand dollars ($300,000) from the sale in
this state of, and the storage, use, or other consumption in this
state of, any equipment required on a public safety first responder
vehicle, that is purchased by a local public agency.
   (b)  "Local   For the purposes of this
section, "local  public agency" means  any 
 a fire protection district or a fire department of a  city,
county, municipal corporation, district, or public authority located
within this  state that provides or may provide first
responder emergency services.   state. 
  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.
However, the provisions of this act shall become operative on the
first day of the first calendar quarter commencing more than 90 days
after the effective date of this act.