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

Use tax: notification to purchasers: retailer engaged in business: controlled group. 2009-2010 Legislature. View bill details
Author(s):
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… 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
 
Status:
The bill was voted on by a Senate committee on August 2, 2010. 
Assembly Vote: On Passage

PASSED on May 6, 2010.

voted YES: 46 voted NO: 28
5 voted present/not voting

Other Votes:

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
    Introduced2/18/2010
    Referred to Committee
    Passed Assembly Committee on Revenue and Taxation4/19/2010
    Passed Assembly5/06/2010
    Passed Revenue and Taxation7/01/2010
    Passed Senate Committee on Appropriations8/02/2010
    Bill History
    Chamber/CommitteeMotionDateResult
    select this voteAssembly Committee on Revenue and TaxationDo pass as amended and be re-referred to the Committee on Appropriations.4/19/2010This motion PASSED the Assembly Committee on Revenue and Taxation
    6 voted YES 3 voted NO 0 voted present/not voting
    currently selectedAssemblyAB 2078 CALDERON Assembly Third Reading5/06/2010This bill PASSED the Assembly
    46 voted YES 28 voted NO 5 voted present/not voting
    select this voteRevenue and TaxationDo pass, but re-refer to the Committee on Appropriations.7/01/2010This motion PASSED the Revenue and Taxation
    3 voted YES 2 voted NO 0 voted present/not voting
    select this voteSenate Committee on AppropriationsDo pass.8/02/2010This motion PASSED the Senate Committee on Appropriations
    6 voted YES 3 voted NO 2 voted present/not voting
    ActionDateDescription
    Introduced2/18/2010
    2/18/2010Read first time. To print.
    2/21/2010From printer. May be heard in committee March 23.
    4/05/2010Referred 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.
    4/06/2010Re-referred to Com. on REV. & TAX.
    4/19/2010In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
    select this voteVote4/19/2010Do pass as amended and be re-referred to the Committee on Appropriations.
    4/26/2010From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 6. Noes 3.) (April 19).
    4/27/2010Read second time and amended.
    4/28/2010Re-referred to Com. on APPR.
    5/03/2010Withdrawn from committee. To second reading.
    5/04/2010Read second time. To third reading.
    5/06/2010Read third time, passed, and to Senate. (Ayes 46. Noes 28. Page 5049.)
    5/06/2010In Senate. Read first time. To Com. on RLS. for assignment.
    currently selectedAssembly Vote on Passage5/06/2010AB 2078 CALDERON Assembly Third Reading
    5/20/2010Referred to Com. on REV. & TAX.
    6/16/2010From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.
    6/23/2010In committee: Set, first hearing. Hearing canceled at the request of author.
    6/24/2010From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.
    7/01/2010From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 3. Noes 2.) (July 1).
    select this voteVote7/01/2010Do pass, but re-refer to the Committee on Appropriations.
    select this voteVote8/02/2010Do pass.
    8/03/2010From committee: Do pass. (Ayes 6. Noes 3.) (August 2).
    8/04/2010Read second time. To third reading.
    8/30/2010To inactive file on motion of Senator Wolk.
    11/30/2010Died on Senate inactive file.

    Total contributions given to Assemblymembers from interest groups that…

    $55,200
    $55,200
    8.0 times as much
    $8,002
    $177,100
    $67,775
    $56,000
    $52,650
    $21,098
    $60,709
    $443,334
    1 Organization Supported and 8 Opposed; See Which Ones

    Organizations that took a position on
    An Act to Amend Section 6203 Of, and to Add Section 6208 To, the Revenue and Taxation Code, Relating to Taxation.: AB 2078 CALDERON Assembly Third Reading

    1 organization supported this bill

    California State Association of Counties
    Senate Revenue & Taxation Committee (2010, June 16). Bill Analysis. Retrieved August 23, 2010, from California Senate.

    8 organizations opposed this bill

    California Chamber of Commerce
    Senate Revenue & Taxation Committee (2010, June 16). Bill Analysis. Retrieved August 23, 2010, from California Senate.
    California Taxpayers Association
    Senate Revenue & Taxation Committee (2010, June 16). Bill Analysis. Retrieved August 23, 2010, from California Senate.
    Coastal Cardiology
    Senate Revenue & Taxation Committee (2010, June 16). Bill Analysis. Retrieved August 23, 2010, from California Senate.
    Direct Marketing Association
    Senate Revenue & Taxation Committee (2010, June 16). Bill Analysis. Retrieved August 23, 2010, from California Senate.
    Hr Jungle
    Senate Revenue & Taxation Committee (2010, June 16). Bill Analysis. Retrieved August 23, 2010, from California Senate.
    Performance Marketing Association
    Senate Revenue & Taxation Committee (2010, June 16). Bill Analysis. Retrieved August 23, 2010, from California Senate.
    Software Finance and Tax Executives Council
    Senate Revenue & Taxation Committee (2010, June 16). Bill Analysis. Retrieved August 23, 2010, from California Senate.
    TechAmerica
    Senate Revenue & Taxation Committee (2010, June 16). Bill Analysis. Retrieved August 23, 2010, from California Senate.

    Need proof?

    View citations of support and opposition

    Includes reported contributions to campaigns of Assemblymembers in office on day of vote, from interest groups invested in the vote according to MapLight, January 1, 2009 – December 31, 2010.
    Contributions data source: FollowTheMoney.org

    Contributions by Legislator

    Namesort iconPartyDistrict$ From Interest Groups
    That Supported
    $ From Interest Groups
    That Opposed
    Vote
    Anthony AdamsRCA-59$0$0No
    Tom AmmianoDCA-13$0$350Yes
    Joel AndersonRCA-77$0$20,100No
    Juan ArambulaICA-31$0$0Yes
    Karen BassDCA-47$0$4,250Not Voting
    Jim BeallDCA-24$0$0Yes
    Bill BerryhillRCA-26$0$8,000No
    Tom BerryhillRCA-25$0$6,000No
    Sam BlakesleeRCA-33$0$0Yes
    Marty BlockDCA-78$0$0Not Voting
    Bob BlumenfieldDCA-40$1,500$5,500Yes
    Steven BradfordDCA-51$1,500$1,000Yes
    Julia BrownleyDCA-41$0$2,000Yes
    Joan BuchananDCA-15$0$9,037Not Voting
    Anna CaballeroDCA-28$0$6,000Yes
    Charles CalderonDCA-58$1,500$7,500Yes
    Wilmer Amina CarterDCA-62$0$0Yes
    Wesley ChesbroDCA-1$0$0Yes
    Connie ConwayRCA-34$0$7,500No
    Paul CookRCA-65$0$7,000No
    Joe CotoDCA-23$0$0Yes
    Mike DavisDCA-48$0$4,000Yes
    Hector De La TorreDCA-50$0$0Yes
    Kevin De LeonDCA-45$2,000$1,100Yes
    Chuck DeVoreRCA-70$0$0No
    Bill EmmersonRCA-63$0$0No
    Mike EngDCA-49$0$6,100Yes
    Noreen EvansDCA-7$0$1,500Yes
    Mike FeuerDCA-42$4,600$2,000Yes
    Nathan FletcherRCA-75$2,000$10,186No
    Paul FongDCA-22$0$4,150Yes
    Felipe FuentesDCA-39$2,000$11,000Yes
    Jean FullerRCA-32$0$4,500No
    Warren FurutaniDCA-55$2,000$1,000Yes
    Ted GainesRCA-4$1,500$12,400No
    Cathleen GalgianiDCA-17$0$14,625Yes
    Martin GarrickRCA-74$1,500$28,302No
    Danny GilmoreRCA-30$0$0Not Voting
    Curt HagmanRCA-60$1,000$5,500No
    Isadore HallDCA-52$2,000$13,200Yes
    Diane HarkeyRCA-73$4,000$6,250No
    Mary HayashiDCA-18$6,100$15,400Yes
    Ed HernandezDCA-57$1,000$5,499Yes
    Jerry HillDCA-19$0$6,576Yes
    Alyson HuberDCA-10$0$4,363No
    Jared HuffmanDCA-6$0$0Yes
    Kevin JeffriesRCA-66$0$2,500No
    Dave JonesDCA-9$1,000$14,950Yes
    Steve KnightRCA-36$0$9,000No
    Ted LieuDCA-53$2,000$4,000Yes
    Dan LogueRCA-3$0$6,000No
    Bonnie LowenthalDCA-54$1,000$7,399Yes
    Fiona MaDCA-12$3,200$10,600Yes
    Tony MendozaDCA-56$3,900$6,000Not Voting
    Jeff MillerRCA-71$0$7,000No
    Bill MonningDCA-27$1,000$100Yes
    Pedro NavaDCA-35$0$0Yes
    Brian NestandeRCA-64$0$6,772No
    Roger NielloRCA-5$0$10,600No
    Jim NielsenRCA-2$0$6,500No
    Chris NorbyRCA-72$0$1,000No
    John PerezDCA-46$4,900$25,066Yes
    Manuel PerezDCA-80$0$1,858Yes
    Anthony PortantinoDCA-44$0$4,931Yes
    Ira RuskinDCA-21$0$0Yes
    Mary SalasDCA-79$0$7,100Yes
    Lori SaldanaDCA-76$0$0Yes
    Jim SilvaRCA-67$2,000$10,000No
    Nancy SkinnerDCA-14$1,000$1,500Yes
    Cameron SmythRCA-38$0$13,500No
    Jose SolorioDCA-69$0$11,870Yes
    Audra StricklandRCA-37$0$0No
    Sandre SwansonDCA-16$0$0Yes
    Tom TorlaksonDCA-11$0$1,250Yes
    Norma TorresDCA-61$1,000$4,000Yes
    Alberto TorricoDCA-20$0$6,300Yes
    Van TranRCA-68$0$0No
    Mike VillinesRCA-29$0$21,650No
    Mariko YamadaDCA-8$0$0Yes

    Add Data Filters:

    Legislator Filters
    Legislator Filters
    Show All
    NamePartyDistrict$ From Interest Groups
    That Supported
    $ From Interest Groups
    That Opposed
    Vote
    Anthony AdamsRCA-59$0$0No
    Tom AmmianoDCA-13$0$350Yes
    Joel AndersonRCA-77$0$20,100No
    Juan ArambulaICA-31$0$0Yes
    Karen BassDCA-47$0$4,250Not Voting
    Jim BeallDCA-24$0$0Yes
    Bill BerryhillRCA-26$0$8,000No
    Tom BerryhillRCA-25$0$6,000No
    Sam BlakesleeRCA-33$0$0Yes
    Marty BlockDCA-78$0$0Not Voting
    Bob BlumenfieldDCA-40$1,500$5,500Yes
    Steven BradfordDCA-51$1,500$1,000Yes
    Julia BrownleyDCA-41$0$2,000Yes
    Joan BuchananDCA-15$0$9,037Not Voting
    Anna CaballeroDCA-28$0$6,000Yes
    Charles CalderonDCA-58$1,500$7,500Yes
    Wilmer Amina CarterDCA-62$0$0Yes
    Wesley ChesbroDCA-1$0$0Yes
    Connie ConwayRCA-34$0$7,500No
    Paul CookRCA-65$0$7,000No
    Joe CotoDCA-23$0$0Yes
    Mike DavisDCA-48$0$4,000Yes
    Hector De La TorreDCA-50$0$0Yes
    Kevin De LeonDCA-45$2,000$1,100Yes
    Chuck DeVoreRCA-70$0$0No
    Bill EmmersonRCA-63$0$0No
    Mike EngDCA-49$0$6,100Yes
    Noreen EvansDCA-7$0$1,500Yes
    Mike FeuerDCA-42$4,600$2,000Yes
    Nathan FletcherRCA-75$2,000$10,186No
    Paul FongDCA-22$0$4,150Yes
    Felipe FuentesDCA-39$2,000$11,000Yes
    Jean FullerRCA-32$0$4,500No
    Warren FurutaniDCA-55$2,000$1,000Yes
    Ted GainesRCA-4$1,500$12,400No
    Cathleen GalgianiDCA-17$0$14,625Yes
    Martin GarrickRCA-74$1,500$28,302No
    Danny GilmoreRCA-30$0$0Not Voting
    Curt HagmanRCA-60$1,000$5,500No
    Isadore HallDCA-52$2,000$13,200Yes
    Diane HarkeyRCA-73$4,000$6,250No
    Mary HayashiDCA-18$6,100$15,400Yes
    Ed HernandezDCA-57$1,000$5,499Yes
    Jerry HillDCA-19$0$6,576Yes
    Alyson HuberDCA-10$0$4,363No
    Jared HuffmanDCA-6$0$0Yes
    Kevin JeffriesRCA-66$0$2,500No
    Dave JonesDCA-9$1,000$14,950Yes
    Steve KnightRCA-36$0$9,000No
    Ted LieuDCA-53$2,000$4,000Yes
    Dan LogueRCA-3$0$6,000No
    Bonnie LowenthalDCA-54$1,000$7,399Yes
    Fiona MaDCA-12$3,200$10,600Yes
    Tony MendozaDCA-56$3,900$6,000Not Voting
    Jeff MillerRCA-71$0$7,000No
    Bill MonningDCA-27$1,000$100Yes
    Pedro NavaDCA-35$0$0Yes
    Brian NestandeRCA-64$0$6,772No
    Roger NielloRCA-5$0$10,600No
    Jim NielsenRCA-2$0$6,500No
    Chris NorbyRCA-72$0$1,000No
    John PerezDCA-46$4,900$25,066Yes
    Manuel PerezDCA-80$0$1,858Yes
    Anthony PortantinoDCA-44$0$4,931Yes
    Ira RuskinDCA-21$0$0Yes
    Mary SalasDCA-79$0$7,100Yes
    Lori SaldanaDCA-76$0$0Yes
    Jim SilvaRCA-67$2,000$10,000No
    Nancy SkinnerDCA-14$1,000$1,500Yes
    Cameron SmythRCA-38$0$13,500No
    Jose SolorioDCA-69$0$11,870Yes
    Audra StricklandRCA-37$0$0No
    Sandre SwansonDCA-16$0$0Yes
    Tom TorlaksonDCA-11$0$1,250Yes
    Norma TorresDCA-61$1,000$4,000Yes
    Alberto TorricoDCA-20$0$6,300Yes
    Van TranRCA-68$0$0No
    Mike VillinesRCA-29$0$21,650No
    Mariko YamadaDCA-8$0$0Yes

    Interest Groups that supported this bill

    $ Donated
    Municipal & county government organizations$55,200

    Interest Groups that opposed this bill

    $ Donated
    Computer software$177,100
    Chambers of commerce$67,775
    Pro-business organizations$60,709
    Fiscal & tax policy$56,000
    Health care institutions$52,650
    Management consultants & services$21,098
    Marketing research services$8,002
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