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 the taxes imposed by those laws. This bill would exempt from those taxes, until January 1, 2025, the gross receipts from the sale of, and the storage, use, or other consumption of, COVID-19 prevention and response goods, as defined. Existing law requires a bill that would authorize a new tax expenditure under the Sales and Use Tax Law to identify specific goals, purposes, and objectives that the tax expenditure will achieve, and detailed performance indicators and data collection requirements for determining whether the tax expenditure achieves these goals, purposes, and objectives. This bill would make findings specifying the goal, purpose, and objective of the sales and use tax exemption provided by this bill and the performance indicator to be used, and would require, on or before January 1, 2026, the California Department of Tax and Fee Administration to provide a report to the Assembly Revenue and Taxation Committee and the Senate Governance and Finance Committee on the use of the tax exemption. 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 declare that it is to take effect immediately as an urgency statute.
Sponsored bills
Existing law, the California Consumer Privacy Act of 2018 (CCPA) , grants a consumer various rights with respect to personal information, as defined, that is collected or sold by a business, as defined, including the right to require the business to delete personal information about the consumer, as specified. Existing law provides that the obligations the CCPA imposes on businesses shall not restrict a business' ability to, among other things, comply with state law. Existing law, the California Privacy Rights Act of 2020, approved by the voters as Proposition 24 at the November 3, 2020, statewide general election (Proposition 24) , amended, added to, and reenacted the CCPA. The CCPA, as amended by Proposition 24, makes certain exemptions to obligations imposed on businesses by specified provisions of the CCPA expire on January 1, 2023. Existing law, until January 1, 2023, exempts from certain provisions of the CCPA personal information reflecting a communication or a transaction between the business and a company, partnership, sole proprietorship, nonprofit, or government agency that occur solely within the context of the business conducting due diligence or providing or receiving a product or service. Existing law also exempts personal information that is collected and used by a business solely within the context of having an emergency contact on file, administering specified benefits, or a person's role or former role as a job applicant to, an employee of, owner of, director of, officer of, medical staff member of, or an independent contractor of that business. This bill would extend those above-described exemptions indefinitely. This bill would declare that its provisions further the purposes and intent of Proposition 24.
Existing law, the California Consumer Privacy Act of 2018 (CCPA) , grants a consumer various rights with respect to personal information, as defined, that is collected or sold by a business, as defined, including the right to require the business to delete personal information about the consumer, as specified. Existing law provides that the obligations the CCPA imposes on businesses shall not restrict a business' ability to, among other things, comply with state law. Existing law, the California Privacy Rights Act of 2020, approved by the voters as Proposition 24 at the November 3, 2020, statewide general election (Proposition 24) , amended, added to, and reenacted the CCPA. The CCPA, as amended by Proposition 24, provides that certain exemptions to obligations imposed on businesses by specified provisions of the CCPA would expire on January 1, 2023. Existing law, until January 1, 2023, exempts from certain provisions of the CCPA personal information reflecting a communication or a transaction between the business and a company, partnership, sole proprietorship, nonprofit, or government agency that occur solely within the context of the business conducting due diligence or providing or receiving a product or service. Existing law also exempts personal information that is collected and used by a business solely within the context of having an emergency contact on file, administering specified benefits, or a person's role or former role as a job applicant to, an employee of, owner of, director of, officer of, medical staff member of, or an independent contractor of that business. This bill would extend those above-described exemptions until January 1, 2026. This bill would declare that its provisions further the purposes and intent of Proposition 24.
This resolution would designate the week beginning on February 21, 2022, as Eating Disorders Awareness Week.
This measure would, among other things, honor the late civil rights pioneer and icon Reverend Dr. Martin Luther King, Jr. and commemorate Dr. Martin Luther King, Jr. Day.
This measure would proclaim January 27, 2022, as Rose Ann Vuich Recognition Day, in recognition of Senator Rose Ann Vuich as the first woman elected to the California State Senate, to honor Senator Vuich's service to the Senate, and to appropriately reflect the Senator's stature and legacy.