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 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. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the sale of, or the storage, use, or consumption of, tangible personal property sold by a thrift store located on a military installation and operated by a designated entity, as defined, that, in partnership with the United States Department of Defense, provides financial, educational, and other assistance to members of the Armed Forces of the United States, eligible family members, and survivors that are in need. Existing law provides that this exemption will remain in effect only until January 1, 2024. This bill would remove the exemption's expiration date. Existing law requires any bill authorizing a new tax expenditure 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 make findings and declarations in satisfaction of that requirement. 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, as specified. 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 that provision, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to the provisions this bill would impose. This bill would take effect immediately as a tax levy.
Sponsored bills
This measure would reaffirm the Legislature's commitment to upholding the human rights of immigrants, commend the courage and determination of immigrant community leaders, and celebrate the 26th annual Immigrant Day of Action.
This measure would request the Congress of the United States to pass legislation and the President of the United States to sign into law a statute providing for, and the United States Department of Transportation and all federal agencies implementing any federal statute or regulation providing federal funding for ports or multimodal freight transportation to provide, a fair allocation of federal transportation funding for freight projects in California, specifically, and on the Pacific Coast of the United States, generally, based on the volume of containerized freight moved.
This measure would recognize the importance of California Native American Day, celebrated this year on September 23, 2022, and the annual California Indian Cultural Awareness Conference, to the enhancement of awareness of California Indian culture.