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, 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. Existing law defines "sale" and "purchase" for these purposes and provides certain exclusions from those definitions. Existing law, until January 1, 2022, excludes the transfer of vested property by a pawnbroker to a person who pledged the property to the pawnbroker as security for a loan, if specified requirements are met, from the definition of "sale" and "purchase," thus excluding that transfer from imposition of sales and use tax. This bill would extend the exclusion of the transfer of vested property by a pawnbroker to the person who pledged it, as described above, until January 1, 2027. Existing law requires a bill authorizing a sales and use tax exemption to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include that additional information required for the above sales and use tax exclusion. 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 laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.
Sponsored bills
This measure would proclaim September 20, 2021, as Latino Veterans Day.
This measure would acknowledge the Department of Veterans Affairs' staff for their service to California's veterans during the COVID-19 pandemic.
This measure would designate the first full week of October of each year as "Public Power Week" in the State of California in honor of public power utilities and their customer-owners, policymakers, and employees who work together to provide the best possible energy service for the benefit of their communities.
This measure would recognize the Sacramento Municipal Utility District (SMUD) for setting the most ambitious carbon reduction goal of any large utility in the country and applaud SMUD's commitment to finding innovative ways to reach its zero-carbon emissions goal without impacting reliability or rates. The measure would recognize that SMUD's zero-carbon emissions goal puts the Sacramento region on the map as an example to follow and as a region where innovative, climate-friendly businesses want to be, the achieving the zero-carbon emissions goal that brings benefits not only globally, but also locally, the reduced emissions improve our local air quality and overall health and create jobs, and that SMUD is helping create a cleaner, more prosperous, and healthier region for all.
This measure would declare California to be the first Compassionate State in the United States of America.
This measure would proclaim the month of July 2021 as California Parks and Recreation Professionals Month to celebrate the accomplishments and resilience of parks and recreation professionals throughout the COVID-19 pandemic.
This measure would designate the month of August 2021 as "HPV-Attributable Cancers, Screening, and Vaccination Awareness Month" in the State of California. The measure would encourage all Californians, the State Department of Public Health, and the State Department of Health Care Services to observe the month and appropriate activities that support prevention, including promoting screening and educational outreach to all eligible Californians, increasing the awareness of HPV-attributable cancer and prevention measures within the medical and public health community, and implementing programs to raise awareness about the causes and symptoms of, and prevention measures for, HPV-attributable cancers.
This measure would proclaim specified principles as the Cancer Patients' Bill of Rights to make clear the Legislature supports the best cancer care for cancer patients in the state.
This measure would encourage the expedited transfer of United States citizens and Afghan allies who have left Afghanistan to welcoming states like California in order to protect their safety and the safety of their families.