Bill Text: CA SB988 | 2015-2016 | Regular Session | Introduced

California Senate Bill 988 (Prior Session Legislation)

Introduced

Bill Title: Sales and use taxes: permits.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2016-11-30 - From committee without further action. [SB988 Detail]

Download: California-2015-SB988-Introduced.html

BILL NUMBER: SB 988	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator McGuire

                        FEBRUARY 10, 2016

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


	LEGISLATIVE COUNSEL'S DIGEST


   SB 988, as introduced, McGuire. Sales and use taxes: permits.
   Existing sales and use tax laws impose 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,
and provides various exemptions from those taxes. Existing law
requires every person who desires to conduct business as a seller of
tangible personal property within this state to file an application
for a permit with the State Board of Equalization for each place of
business. Existing law requires the application for a permit to be on
a form prescribed by the State Board of Equalization, containing the
name and location of the applicant's place of business, statement
that the applicant will actively conduct business as a seller of
tangible personal property, and other information that the State
Board of Equalization may require.
   This bill would make nonsubstantive changes to these provisions.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated 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 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 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
  any  other information as the board may require.
An application for a permit shall be authenticated in a form or
pursuant to methods as may be prescribed by the board. 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.
   (c) Electronic media includes, but is not limited to, computer
modem, magnetic media, optical disk, facsimile machine, or telephone.