Bill Text: CA SB846 | 2025-2026 | Regular Session | Introduced

California Senate Bill 846

Introduced

Bill Title: Sales and Use Tax Law: permits.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-02-24 - Read first time. [SB846 Detail]

Download: California-2025-SB846-Introduced.html

CALIFORNIA LEGISLATURE— 2025–2026 REGULAR SESSION

Senate Bill

No. 846

Introduced by Senator McNerney

February 21, 2025

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

LEGISLATIVE COUNSEL'S DIGEST

SB 846, as introduced, McNerney. Sales and Use Tax Law: permits.

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.

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

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.