BILL NUMBER: AB 1265 AMENDED
AMENDED IN SENATE SEPTEMBER 2, 2009
AMENDED IN ASSEMBLY JUNE 1, 2009
AMENDED IN ASSEMBLY MAY 21, 2009
INTRODUCED BY Assembly
Members Ma and Lieu
FEBRUARY 27, 2009
An act to add and repeal Section 6018.3 of the Revenue
and Taxation Code, relating to taxation, to take effect immediately,
tax levy. An act to amend Section 400 of the Family
Code, relating to marriage.
LEGISLATIVE COUNSEL'S DIGEST
AB 1265, as amended, Ma. Sales and use taxes: consumers:
itinerant vendors. Marriages.
Existing law provides that a marriage may be solemnized by
authorized persons of any religious denomination, by specified
legislators, constitutional officers, and California Members of
Congress, while those persons are currently holding that office, and
by specified justices, judges, and magistrates, both current and
This bill would authorize an elected mayor of a charter city,
while that person holds that office, to solemnize a marriage
The Sales and Use Tax Law imposes 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,
measured by sales price. That law, with certain exceptions, defines a
retailer as a seller who makes any retail sale of tangible personal
property and as a person who makes more than 2 retail sales of
tangible personal property during any 12-month period, and defines a
retail sale as a sale of tangible personal property for any purpose
other than resale in the regular course of business.
This bill would specify, until January 1, 2012, that a qualified
itinerant vendor, as defined, is a consumer, and not a retailer, of
tangible personal property owned and sold by the qualified itinerant
vendor, except for alcoholic beverages or items sold for more than
$100, so that the retail sale subject to tax is the sale of tangible
personal property to the qualified itinerant vendor.
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 the Transactions and Use Tax Law
authorizes districts, as specified, to impose transactions and use
taxes in conformity with the Sales and Use Tax Law. Exemptions from
state sales and use taxes are incorporated in 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 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
no . State-mandated local program: yes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 400 of the Family
Code is amended to read:
400. Marriage may be solemnized by any of the following who is of
the age of 18 years or older:
(a) A priest, minister, rabbi, or authorized person of any
(b) A judge or retired judge, commissioner of civil marriages or
retired commissioner of civil marriages, commissioner or retired
commissioner, or assistant commissioner of a court of record in this
(c) A judge or magistrate who has resigned from office.
(d) Any of the following judges or magistrates of the United
(1) A justice or retired justice of the United States Supreme
(2) A judge or retired judge of a court of appeals, a district
court, or a court created by an act of Congress the judges of which
are entitled to hold office during good behavior.
(3) A judge or retired judge of a bankruptcy court or a tax court.
(4) A United States magistrate or retired magistrate.
(e) A legislator or constitutional officer of this state or a
Member of Congress who represents a district within this state, while
that person holds office.
(f) A mayor of a charter city elected in accordance with Article 3
(commencing with Section 34900) of Chapter 4 of Part 1 of Division 2
of Title 4 of the Government Code, while that person holds office.
SECTION 1. Section 6018.3 is added to the
Revenue and Taxation Code, to read:
6018.3. (a) A qualified itinerant vendor is a consumer of, and
shall not be considered a retailer of, tangible personal property
owned and sold by the qualified itinerant vendor, except alcoholic
beverages or tangible personal property sold for more than one
hundred dollars ($100).
(b) For purposes of this section, a person is a "qualified
itinerant vendor" when all of the following apply:
(1) The person was a member of the United States Armed Forces, who
received an honorable discharge or a release from active duty under
(2) The person is unable to obtain a livelihood by manual labor
due to a service-connected disability.
(3) For the purposes of selling tangible personal property, the
person is a sole proprietor with no employees.
(4) The person has no permanent place of business in this state.
(c) For purposes of this section, "permanent place of business"
means any building or other permanently affixed structure, including
a residence, that is used in whole or in part for the purpose of
making sales of, or taking orders and arranging for shipment of,
tangible personal property. For purposes of this section, "permanent
place of business" does not include any building or other permanently
affixed structure, including a residence, used for any of the
(1) The storage of tangible personal property.
(2) The cleaning or the storage of equipment or other property
used in connection with the manufacture or sale of tangible personal
(d) This section shall not apply to either of the following:
(1) A person engaged in the business of serving meals, food, or
drinks to a customer at a location owned, rented, or otherwise
supplied by the customer.
(2) A person operating a vending machine.
(e) This section shall remain in effect only until January 1,
2012, and as of that date is repealed.
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.