BILL NUMBER: AB 1277	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Brough

                        FEBRUARY 27, 2015

   An act to amend Section 6002 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1277, as introduced, Brough. Sales and use tax.
   The Sales and Use Tax Law imposes a sales tax on retailers
measured by the gross receipts from the sale of tangible personal
property sold at retail in this state, and a use tax 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.
   This bill would make a technical, nonsubstantive change to that
law.
   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 6002 of the Revenue and Taxation Code is
amended to read:
   6002.   Except where   Unless  the
context otherwise requires, the definitions given in this chapter
govern the construction of this part.