BILL NUMBER: AB 711	AMENDED
	BILL TEXT

	AMENDED IN SENATE  JULY 15, 2009
	AMENDED IN ASSEMBLY  JUNE 1, 2009
	AMENDED IN ASSEMBLY  MAY 4, 2009
	AMENDED IN ASSEMBLY  APRIL 14, 2009

INTRODUCED BY   Assembly Member Charles Calderon

                        FEBRUARY 26, 2009

   An act to add Section 6225 to the Revenue and Taxation Code,
relating to sales and use taxes.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 711, as amended, Charles Calderon. State Board of Equalization:
administration: use tax.
   The Sales and Use Tax Law requires a person conducting business as
a seller of tangible personal property in this state to obtain a
permit from the State Board of Equalization for each place of
business and also requires a person selling tangible personal
property for storage, use, or other consumption in this state to
register with the State Board of Equalization.
   This bill would require a qualified purchaser, as defined, to
register with the State Board of Equalization and to report and pay
by April 15, the use tax owed for the previous calendar year, as
provided. This bill would not apply to the purchase of a vehicle,
vessel, or aircraft.
   This bill would become operative on July 1, 2010.
   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 6225 is added to the Revenue and Taxation Code,
to read:
   6225.  (a) In order to facilitate the collection of use tax
imposed by this part, a qualified purchaser shall register with the
board on a form prescribed by the board and shall set forth the name
under which the qualified purchaser transacts or intends to transact
business, the location of the qualified purchaser's place or places
of business, and other information as the board may require.
   (b) The provisions of Article 1 (commencing with Section 6451) of
Chapter 5 of this part shall apply to a qualified purchaser, except
that a return showing the total sales price of the tangible personal
property purchased by the qualified purchaser, the storage, use, or
other consumption of which became subject to the use tax during the
preceding calendar year, and which was not paid to a retailer
required to collect the tax or which was not paid to a retailer the
qualified purchaser reasonably believed was required to collect the
tax, shall be filed, together with a remittance of the amount of the
tax due, with the board on or before April 15.
   (c) A "qualified purchaser" means a person that meets all of the
following conditions: 
   (1) The person is required to hold a business license as required
by the local ordinance of the city, county, or city and county in
which the person conducts business.  
   (2) 
    (1)  The person is not required to hold a seller's
permit pursuant to this part. 
   (3) 
    (2)  The person is not required to be registered
pursuant to Section 6226. 
   (4) 
    (3)  The person is not a holder of a use tax direct
payment permit as described in Section 7051.3.
   (d) This section shall not apply to the purchase of a vehicle,
vessel, or aircraft as defined in Article 1 (commencing with Section
6271) of Chapter 3.5 of this part.
  SEC. 2.  This act shall become operative on July 1, 2010.