BILL NUMBER: AB 143	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 4, 2013
	AMENDED IN ASSEMBLY  FEBRUARY 20, 2013

INTRODUCED BY   Assembly Member Holden
   (Coauthors: Assembly Members Chávez and Fox)

                        JANUARY 17, 2013

   An act to add Section 6412 to the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 143, as amended, Holden. Use taxes: exemption:  member
of the  Armed Forces:  National Guard:  transfer
orders.
   The Sales and Use Tax Law imposes use taxes 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, presumes tangible personal property purchased outside the
state that is stored, used, or consumed in this state is purchased
for use in this state and excludes from use taxes, tangible personal
property purchased and used outside this state for specified periods
of time. Existing law excludes from use taxes the storage, use, or
other consumption of a vehicle purchased by a service member prior to
receipt of official orders transferring him or her to this state, as
provided.
   This bill would exempt from use taxes the storage, use, or other
consumption in this state of tangible personal property, other than a
vehicle, vessel, or aircraft, purchased by a member of the Armed
Forces of the United States  , the reserve components of the
Armed Forces of the United States, or the National Guard  on
active duty who had received official orders transferring him or her
to this state, or his or her spouse, as provided.
   The Bradley-Burns Uniform Local Sales and Use Tax authorizes
counties and cities to impose local sales and use taxes in conformity
with the Sales and Use Tax Law, and existing law authorizes
districts to impose transactions and use taxes in accordance with the
Transactions and Use Tax Law which conforms to the Sales and Use Tax
Law. Exemptions from state sales and use taxes are incorporated into
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.
State-mandated local program: yes.


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

  SECTION 1.  Section 6412 is added to the Revenue and Taxation Code,
to read:
   6412.  (a) The storage, use, or other consumption in this state of
qualified tangible personal property purchased by a member of the
Armed Forces of the United States  , the reserve components of
the Armed Forces of the United States, or the National Guard  on
active duty who had received official orders transferring him or her
to this state, or his or her spouse, is exempt from use tax if the
qualified tangible personal property is purchased prior to the report
date on the official orders and while the purchaser is outside this
state.
   (b) For purposes of this section, "tangible personal property"
means tangible personal property that is not an aircraft, vehicle, or
vessel.
  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.