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
















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