BILL ANALYSIS Ó
AB 737
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Date of Hearing: April 27, 2015
ASSEMBLY COMMITTEE ON REVENUE AND TAXATION
Philip Ting, Chair
AB 737
(Roger Hernández) - As Amended March 26, 2015
Majority vote. Fiscal committee.
SUBJECT: Sales and use taxes: seller's permit: determinations
SUMMARY: Extends the time necessary for the Board of
Equalization (BOE) to issue a determination regarding the
issuance of a seller's permit from 30 days to 35 days, as
specified.
EXISTING LAW:
1)Provides that, a city, county, or city and county may collect
information from persons who desire to engage in a business
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for the purpose of selling tangible personal property (TPP)
within their jurisdiction.
2)Provides that, the city, county, or city and county will
transmit the information collected from the person to the BOE,
as specified.
3)Requires the BOE to issue a determination regarding the
issuance of a seller's permit and receipt of notification.
The BOE must provide a copy of the determination to the city,
county, or city and county from which the BOE has received
information.
4)Requires the BOE to make the determination as follows:
a) The determination shall be issued within 30 days of
receipt of the information if the determination can be
based on the information submitted; or,
b) The determination shall be issue within 120 of receipt
of the information if additional information is required
before determination can be made.
5)Allows a city, county, or city and county to charge applicants
a fee for collecting and transmitting information
FISCAL EFFECT: Unknown
COMMENTS: Under existing law, when a person applies to the city
or county for a sellers permit, information is collected and
transmitted to the BOE for processing. The information is
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treated as a preliminary application for the seller's permit.
If a determination can be made by the BOE based on the
preliminary application, the BOE is required to issue a
determination regarding the issuance of the seller's permit
within 30 days. This bill provides the BOE with an additional
five days to make that determination.
REGISTERED SUPPORT / OPPOSITION:
Support
None on file
Opposition
None on file
Analysis Prepared by:Carlos Anguiano / REV. & TAX. / (916)
319-2098
AB 737
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