Bill Text: CA SB546 | 2023-2024 | Regular Session | Amended
Bill Title: Sales and Use Tax Law: exemption: dedicated snow removal vehicles.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2024-02-01 - Returned to Secretary of Senate pursuant to Joint Rule 56. [SB546 Detail]
Download: California-2023-SB546-Amended.html
Amended
IN
Senate
January 03, 2024 |
Amended
IN
Senate
March 21, 2023 |
Introduced by Senator Alvarado-Gil |
February 15, 2023 |
LEGISLATIVE COUNSEL'S DIGEST
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.
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 6359.5 is added to the Revenue and Taxation Code, to read:6359.5.
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this(1)
(2)“Public safety first responder vehicle” means a vehicle purchased for use by an employee of a local public agency to provide emergency response services.
(c)It is the intent of the Legislature to comply with Section 41.
(d)
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.