AB 2078 - An Act to Amend Section 6203 Of, and to Add Section 6208 To, the Revenue and Taxation Code, Relating to Taxation.

An Act to Amend Section 6203 Of, and to Add Section 6208 To, the Revenue and Taxation Code, Relating to Taxation.

AB 2078 — 2009-2010 Legislature

Summary

The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, or, and 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. That law requires every retailer engaged in business in this state, as specified, and making sales of tangible personal property for storage, use, or other consumption in this state to, at the time of making the sales or, if the storage, use, or other consumption of the tangible personal property is not then taxable, at the time the storage, use, or other consumption becomes taxable, collect the tax from the purchaser.This bill would provide a rebuttable presumption that any retailer that is part of a controlled group of corporations, and that controlled group of corporations has a component member that is a retailer engaged in business in this state, as described, is presumed to be a retailer engaged in business in this state. This bill would require each retailer that is not required to collect use tax to provide notification on its retail Internet… More

The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, or, and 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. That law requires every retailer engaged in business in this state, as specified, and making sales of tangible personal property for storage, use, or other consumption in this state to, at the time of making the sales or, if the storage, use, or other consumption of the tangible personal property is not then taxable, at the time the storage, use, or other consumption becomes taxable, collect the tax from the purchaser.This bill would provide a rebuttable presumption that any retailer that is part of a controlled group of corporations, and that controlled group of corporations has a component member that is a retailer engaged in business in this state, as described, is presumed to be a retailer engaged in business in this state. This bill would require each retailer that is not required to collect use tax to provide notification on its retail Internet Web site or catalogue that tax is imposed on the storage, use, or other consumption in this state of the tangible personal property purchased from the retailer that is not exempt, and is required to be paid by the purchaser, as provided.This bill would provide that its provisions are severable. Hide

Learn More

At LegInfo.ca.gov

Title

An Act to Amend Section 6203 Of, and to Add Section 6208 To, the Revenue and Taxation Code, Relating to Taxation.

Author(s)

Charles Calderon

Co-Authors

Subjects

• Use tax: notification to purchasers: retailer engaged in business: controlled group

Major Actions

Introduced	2/18/2010
Referred to Committee
Passed Assembly Committee on Revenue and Taxation	4/19/2010
Passed Assembly	5/06/2010
Passed Revenue and Taxation	7/01/2010
Passed Senate Committee on Appropriations	8/02/2010

Bill History

• All Votes
• All Actions

	Chamber/Committee	Motion	Date	Result
select this vote	Assembly Committee on Revenue and Taxation	Do pass as amended and be re-referred to the Committee on Appropriations.	4/19/2010	This motion PASSED the Assembly Committee on Revenue and Taxation 6 voted YES 3 voted NO 0 voted present/not voting
currently selected	Assembly	AB 2078 CALDERON Assembly Third Reading	5/06/2010	This bill PASSED the Assembly 46 voted YES 28 voted NO 5 voted present/not voting
select this vote	Revenue and Taxation	Do pass, but re-refer to the Committee on Appropriations.	7/01/2010	This motion PASSED the Revenue and Taxation 3 voted YES 2 voted NO 0 voted present/not voting
select this vote	Senate Committee on Appropriations	Do pass.	8/02/2010	This motion PASSED the Senate Committee on Appropriations 6 voted YES 3 voted NO 2 voted present/not voting

	Action	Date	Description
	Introduced	2/18/2010
		2/18/2010	Read first time. To print.
		2/21/2010	From printer. May be heard in committee March 23.
		4/05/2010	Referred to Com. on REV. & TAX. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
		4/06/2010	Re-referred to Com. on REV. & TAX.
		4/19/2010	In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
select this vote	Vote	4/19/2010	Do pass as amended and be re-referred to the Committee on Appropriations.
		4/26/2010	From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 6. Noes 3.) (April 19).
		4/27/2010	Read second time and amended.
		4/28/2010	Re-referred to Com. on APPR.
		5/03/2010	Withdrawn from committee. To second reading.
		5/04/2010	Read second time. To third reading.
		5/06/2010	Read third time, passed, and to Senate. (Ayes 46. Noes 28. Page 5049.)
		5/06/2010	In Senate. Read first time. To Com. on RLS. for assignment.
currently selected	Assembly Vote on Passage	5/06/2010	AB 2078 CALDERON Assembly Third Reading
		5/20/2010	Referred to Com. on REV. & TAX.
		6/16/2010	From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.
		6/23/2010	In committee: Set, first hearing. Hearing canceled at the request of author.
		6/24/2010	From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.
		7/01/2010	From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 3. Noes 2.) (July 1).
select this vote	Vote	7/01/2010	Do pass, but re-refer to the Committee on Appropriations.
select this vote	Vote	8/02/2010	Do pass.
		8/03/2010	From committee: Do pass. (Ayes 6. Noes 3.) (August 2).
		8/04/2010	Read second time. To third reading.
		8/30/2010	To inactive file on motion of Senator Wolk.
		11/30/2010	Died on Senate inactive file.