BILL NUMBER: SB 167	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Huff

                        FEBRUARY 3, 2011

   An act to amend Section 6093 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 167, as introduced, Huff. Sale and use tax.
   The Sales and Use Tax Law provides a presumption that all gross
receipts are subject to tax until the contrary is established. This
law relieves a seller from liability for sales tax if the seller in
good faith takes a resale certificate from a purchaser holding a
seller's permit, and the resale certificate is signed and completed
as specified.
   This bill would make nonsubstantive, technical changes 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 6093 of the Revenue and Taxation Code is
amended to read:
   6093.  The certificate shall be signed by and bear the name and
address of the purchaser,  shall  indicate the
number of the permit issued to the purchaser, and  shall
 indicate the general character of the tangible personal
property sold by the purchaser in the regular course of business. The
certificate shall be substantially in  such  
the  form as the board may prescribe.