Sales and use taxes: exemption: efficient clothes washers.

Existing 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, 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, as measured by sales price. Those laws provides various exemptions from those taxes. This bill would, on and after July 1, 2014, exempt from those taxes the gross receipts and the sales price that do not exceed $750 from the sale of, and the storage, use, or other consumption in this state of, a qualified efficient clothes washer purchased for installation and use in 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 conformity with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated into these laws. This bill would specify that this exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state taxes from which revenues are deposited into the Fiscal Recovery Fund, Local Public Safety Fund, the Education Protection Account, Local Revenue Fund, and Local Revenue Fund 2011. This bill would be in effect until July 1, 2015, unless the state of emergency declared by the Governor due to drought conditions on January 17, 2014, is terminated before July 1, 2015, and would provide that in that event, this bill would remain in effect only until midnight on the first day of the first calendar quarter commencing more than 60 days after the date of the termination of the state of emergency. This bill would take effect immediately as a tax levy.