Bill Text: CA AB1049 | 2019-2020 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Sales and use taxes: exemption: all volunteer fire department: equipment.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2020-02-03 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB1049 Detail]
Download: California-2019-AB1049-Introduced.html
Bill Title: Sales and use taxes: exemption: all volunteer fire department: equipment.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2020-02-03 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB1049 Detail]
Download: California-2019-AB1049-Introduced.html
CALIFORNIA LEGISLATURE—
2019–2020 REGULAR SESSION
| Assembly Bill | No. 1049 |
| Introduced by Assembly Member Grayson |
February 21, 2019 |
An act to add Section 6356.8 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
AB 1049, as introduced, Grayson.
Sales and use taxes: exemption: on-call volunteer fire department: equipment.
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 of, 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.
This bill would provide an exemption from those taxes for the sale of, or the storage, use, or consumption of, equipment that is purchased for exclusive use by an on-call volunteer fire department.
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.
Digest Key
Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 6356.8 is added to the Revenue and Taxation Code, to read:6356.8.
(a) On and after January 1, 2020, there are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, equipment that is purchased for exclusive use by an on-call volunteer fire department.(b) For purposes of this section, “equipment” means capital equipment with a sales price of five thousand dollars ($5,000) or more.
