BILL NUMBER: AB 590	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Cedillo

                        FEBRUARY 16, 2011

   An act to amend Section 6009.1 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 590, as introduced, Cedillo. Sales and use taxes.
   The Sales and Use Tax Law excludes from the definition of "storage"
and "use" specified actions done with respect to tangible personal
property for the purpose of transporting that property outside the
state for use solely outside the state.
   This bill would make a technical, nonsubstantive change to this
provision.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


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

  SECTION 1.  Section 6009.1 of the Revenue and Taxation Code is
amended to read:
   6009.1.  "Storage" and "use" do not include the keeping, retaining
 ,  or exercising any right or power over tangible personal
property for the purpose of subsequently transporting it outside the
state for use thereafter solely outside the state, or for the
purpose of being processed, fabricated, or manufactured into,
attached to or incorporated into, other tangible personal property to
be transported outside the state and thereafter used solely outside
the state.