Bill Text: CA SB1367 | 2013-2014 | Regular Session | Introduced

California Senate Bill 1367 (Prior Session Legislation)

Introduced

Bill Title: Sales and use taxes: exemption: public safety first responder vehicle: equipment.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-05-14 - Set, first hearing. Failed passage in committee. (Ayes 1. Noes 4. Page 3458.) [SB1367 Detail]

Download: California-2013-SB1367-Introduced.html

BILL NUMBER: SB 1367	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Anderson

                        FEBRUARY 21, 2014

   An act to add Section 6363.9 to the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1367, as introduced, Anderson. Sales and use taxes: exemption:
public safety first responder vehicle: equipment.
   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.
That law provides various exemptions from those taxes.
   This bill would exempt from those taxes the gross receipts from
the sale in this state of, and the storage, use, or other consumption
in this state of, any public safety first responder vehicle and any
equipment required on those vehicles purchased by a local public
agency.
   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 conforms to
the Sales and Use Tax Law. Amendments to state sales and use taxes
are incorporated into these laws.
   Section 2230 of the Revenue and Taxation Code provides that the
state will 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, but its
operative date would depend on its effective date.
   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 6363.9 is added to the Revenue and Taxation
Code, to read:
   6363.9.  (a) 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, any public
safety first responder vehicle and any equipment required on those
vehicles purchased by a local public agency.
   (b) "Local public agency" means any city, county, municipal
corporation, district, or public authority located within this state
which provides or may provide first responder emergency services.
  SEC. 2.  Notwithstanding Section 2230 of the Revenue and Taxation
Code, no appropriation is made by this act and the state shall not
reimburse any local agency for any sales and use tax revenues lost by
it under this act.
  SEC. 3.  This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.
However, the provisions of this act shall become operative on the
first day of the first calendar quarter commencing more than 90 days
after the effective date of this act.