Bill Text: CA SB1210 | 2015-2016 | Regular Session | Amended

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Bill Title: Sales and use taxes: exemption: school supplies.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2016-11-30 - From committee without further action. [SB1210 Detail]

Download: California-2015-SB1210-Amended.html

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BILL NUMBER: SB 1210	AMENDED
	BILL TEXT

	AMENDED IN SENATE  MAY 4, 2016

INTRODUCED BY   Senator Gaines

                        FEBRUARY 18, 2016

   An act to add Section 6370.1 to the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1210, as amended, Gaines. Sales and use taxes: exemption:
school supplies.
   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.
Existing law provides various exemptions from the taxes imposed by
those laws.
   This bill would provide an exemption from those taxes for the
gross receipts from the sale of, and the storage, use, or other
consumption of, clothing, footwear, school supplies, books,
computers, and  education   educational 
computer software,  subject to specified limits,  during a
specified 2-day period in August of each year, commencing in 2017.
   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
accordance with the Transactions and Use Tax Law, which generally
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 Local Public
Safety Fund, the Local Revenue Fund, the Local Revenue Fund 2011, the
 State's   state's  Education Protection
Account, or the Fiscal Recovery Fund.
   This bill would take effect immediately as a tax levy.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 6370.1 is added to the Revenue and Taxation
Code, to read:
   6370.1.  (a) In 2017 and each calendar year thereafter, for the
two-day period beginning at 12:01 a.m. on the second Saturday of
August and ending at 11:59 p.m. on the following day, there are
exempted from the taxes imposed by this part the gross receipts from
the sale of, and the storage, use, or other consumption in this state
of,  clothing, footwear, school supplies, books, computers,
and educational computer software   qualified tangible
personal property  if that sale is transacted at the retailer's
physical place of business. 
   (b) For purposes of this section, the following terms have the
following meanings:  
   (1) "Qualified tangible personal property" means all of the
following:  
   (A) Clothing, if the gross receipts or sales price from the sale
or purchase of the clothing is one hundred dollars ($100) or less.
 
   (B) Footwear, if the gross receipts or sales price from the sale
or purchase of the footwear is one hundred dollars ($100) or less.
 
   (C) School supplies, if the gross receipts or sales price from the
sale or purchase of the school supply is sixty dollars ($60) or
less.  
   (D) Books, if the gross receipts or sales price from the sale or
purchase of the book is one hundred dollars ($100) or less. 

   (E) Computers, for the portion of the gross receipts or sales
price from the sale or purchase of the computer that does not exceed
one thousand dollars ($1,000).  
   (F) Educational computer software, for the portion of the gross
receipts or sales price from the sale or purchase of the educational
computer software that does not exceed three hundred dollars ($300).
 
   (2) "School supplies" means all of the following:  
   (A) Binders.  
   (B) Book bags and backpacks.  
   (C) Calculators.  
   (D) Cellophane tape.  
   (E) Blackboard chalk.  
   (F) Compasses.  
   (G) Composition books.  
   (H) Crayons.  
   (I) Erasers.  
   (J) Facial tissue.  
   (K) Expandable folders, pocket folders, plastic folders, and
manila folders.  
   (L) Glue, paste, and paste sticks.  
   (M) Highlighters.  
   (N) Index cards.  
   (O) Index card boxes.  
   (P) Legal pads.  
   (Q) Lunch boxes.  
   (R) Markers.  
   (S) Notebooks.  
   (T) Paper of all of the following types:  
   (i) Loose leaf ruled notebook paper.  
   (ii) Copy paper.  
   (iii) Graph paper.  
   (iv) Tracing paper.  
   (v) Manila paper.  
   (vi) Colored paper.  
   (vii) Poster board.  
   (viii) Construction paper.  
   (U) Pencil boxes and other school supply boxes.  
   (V) Pencil sharpeners.  
   (W) Pencils.  
   (X) Pens.  
   (Y) Protractors.  
   (Z) Rulers.  
   (AA) Scissors.  
   (AB) Writing tablets.  
   (b) 
    (c)  (1) Notwithstanding any provision of the
Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5
(commencing with Section 7200)) or the Transactions and Use Tax Law
(Part 1.6 (commencing with Section 7251)), the exemption established
by this section shall not apply with respect to any tax levied by a
county, city, or district pursuant to, or in accordance with, either
of those laws.
   (2) Notwithstanding subdivision (a), the exemption provided by
this section shall not apply with respect to any tax levied pursuant
to Section 6051.2, 6051.15, 6201.2, or 6201.15, or pursuant to
Section 35 or 36 of Article XIII of the California Constitution.
  SEC. 2.  This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.