BILL NUMBER: AB 945 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 27, 2015
INTRODUCED BY Assembly Member Ting
FEBRUARY 26, 2015
An act to add and repeal Section 6377 of the Revenue and Taxation
Code, relating to taxation, to take effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
AB 945, as amended, Ting. Sales and use taxes: exemption:
low-emission vehicles.
Existing sales and use tax laws impose a tax on retailers measured
by the gross receipts from the sale of tangible personal property
sold at retail in this state, or on the storage, use, or other
consumption in this state of tangible personal property purchased
from a retailer for the storage, use, or other consumption in this
state, and provides various exemptions from those taxes.
The bill would, bill, on and after January
1, 2016, until January 1, 2020, would provide
either a partial exemption or a partial
exclusion from those taxes with respect to the sale of
specified low-emission vehicles, as provided.
The Bradley-Burns Uniform Local Sales and Use Tax Law 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, as specified, to impose transactions and use taxes in
accordance with the Transactions and Use Tax Law, which conforms to
the Sales and Use Tax Law. Amendments to 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 any local agencies for sales and use tax revenues
lost by them pursuant to this bill.
This bill would specify that this exemption does not apply to
local sales and use taxes or transactions and use taxes.
This bill would take effect immediately as a tax levy.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 6377 is added to the Revenue and Taxation Code,
to read:
6377. (a) There are exempted from the taxes imposed by
this part the greater of either of the following:
(1) The gross receipts from the sale of, and the storage and use
of, or other consumption in this state of, any vehicle, as specified
in paragraphs (1) or (3) of subdivision (a) of Section 5205.5 of the
Vehicle Code, or any successor to those provisions, or advanced
technology medium and heavy duty vehicles that are eligible for the
California Hybrid and Zero-Emission Truck and Bus Voucher Incentive
Project funded under the Air Quality Improvement Program at the State
Air Resources Board or the Natural Gas and Propane Vehicle Buydown
program funded by the Alternative and Renewable Fuel and Vehicle
Technology Program at the California Energy Commission, which
exemption shall not include any tax levied by a county, city, or
district pursuant to, or in accordance with, either the Bradley-Burns
Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with
Section 7200)) or the Transactions and Use Tax Law (Part 1.6
(commencing with Section 7251)) of those laws.
(2) The gross receipts measured by the value of a motor vehicle
traded in for a vehicle described in paragraph (1) or (3) of
subdivision (a) of Section 5205.5 of the Vehicle Code, or any
successor to those provisions, or advanced technology medium and
heavy duty vehicles that are eligible for the California Hybrid and
Zero-Emission Truck and Bus Voucher Incentive Project funded under
the Air Quality Improvement Program at the State Air Resources Board
or the Natural Gas and Propane Vehicle Buydown program funded by the
Alternative and Renewable Fuel and Vehicle Technology Program at the
California Energy Commission, if the value of the trade-in motor
vehicle is separately stated on the new motor vehicle invoice or bill
of sale or similar document provided to the purchaser.
(a) There are exempted from the taxes imposed by this part that
portion of the gross receipts from the sale of, and that portion of
the sales price with respect to the storage, use, or other
consumption in this state of, a qualified motor vehicle, that is
equal to the greater of the following:
(1) The sum of both of the following:
(A) The amount of any new Qualified Plug-in Electric Drive Motor
Vehicle credit received with respect to the qualified motor vehicle
under Section 30D of the Internal Revenue Code.
(B) The amount of any state incentive amount received, awarded, or
allowed with respect to the qualified motor vehicle under the Clean
Vehicle Rebate Project, the California Hybrid and Zero-Emission Truck
and Bus Voucher Incentive Project, or the On-Road Heavy-Duty Voucher
Incentive Program within the Carl Moyer Program.
(2) The trade-in value of a motor vehicle that is traded in for
the qualified motor vehicle if the value of the trade-in motor
vehicle is separately stated on the new motor vehicle invoice or bill
of sale or similar document provided to the purchaser.
(b) For purposes of this section, "qualified motor vehicle" means
a motor vehicle that receives, or is awarded or allowed, either or
both of the following:
(1) A credit for a Qualified Plug-in Electric Drive Motor Vehicle
under Section 30D of the Internal Revenue Code.
(2) A state incentive amount under the Clean Vehicle Rebate
Project, the California Hybrid and Zero-Emission Truck and Bus
Voucher Incentive Project, or the On-Road Heavy-Duty Voucher
Incentive Program within the Carl Moyer Program.
(c) (1) Notwithstanding any provision of the Bradley-Burns Uniform
Local Sales and Use Tax law (Part 1.5 (commencing with Section
7200)) or the Transactions and Use Tax Law (Part 1.6 (commending with
Section 7251)), the exemption established by this section shall not
apply with respect to any tax levied by a city, county, city and
county, or district pursuant to, or in accordance with, either of
those laws.
(b)
(2) Notwithstanding subdivision (a), the exemption
established by this section shall not apply with respect to any tax
levied pursuant to Section 6051.2 or 6201.2,
6051.2, 6051.5, 6201.2, or 6201.5, pursuant to
Section 35 or subdivision (f) of Section 36 of Article
XIII of the California Constitution, or any tax levied pursuant to
Section 6051 or 6201 that is deposited in the State Treasury to the
credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or
6201.15.
(c)
(d) This section shall become operative on
January 1 , 2016, and shall remain in effect only
until January 1, 2020, and as of that date is repealed, unless a
later enacted statute, that is enacted before January 1, 2020,
deletes or extends that date.
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. SEC. 2. This act provides
for a tax levy within the meaning of Article IV of the Constitution
and shall go into immediate effect.