Amended in Assembly March 28, 2016

California Legislature—2015–16 Regular Session

Assembly BillNo. 1561


Introduced by Assemblybegin delete Memberend deletebegin insert Membersend insert Cristina Garciabegin insert and Changend insert

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(Coauthors: Assembly Members Baker, Bonilla, Bonta, Campos, Cooper, Daly, Eggman, Eduardo Garcia, Gipson, Gomez, Hadley, Jones-Sawyer, Lackey, Levine, Maienschein, McCarty, Medina, Nazarian, O'Donnell, Rendon, Rodriguez, and Steinorth)

end insert
begin insert

(Coauthors: Senators Allen, Anderson, Fuller, Glazer, Huff, Jackson, and Wieckowski)

end insert

January 4, 2016


An act to add Section 6363.10 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

LEGISLATIVE COUNSEL’S DIGEST

AB 1561, as amended, Cristina Garcia. Sales and use taxes: exemption: sanitary napkins: tampons.

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 storage, use, or other consumption in this state.begin delete That lawend deletebegin insert Those lawsend insert provides various exemptions from those taxes.

This bill would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of,begin delete sanitary napkins and tampons.end deletebegin insert tampons and sanitary napkins.end insert

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 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: no.

The people of the State of California do enact as follows:

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SECTION 1.  

Section 6363.10 is added to the Revenue and
2Taxation Code
, to read:

3

6363.10.  

There are exempted from the taxes imposed by this
4part the gross receipts from the sale in this state of, and the storage,
5use, or other consumption in this state of,begin delete sanitary napkins and
6tampons.end delete
begin insert tampons and sanitary napkins.end insert

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SEC. 2.  

Notwithstanding Section 2230 of the Revenue and
8Taxation Code, no appropriation is made by this act and the state
9shall not reimburse any local agency for any sales and use tax
10revenues lost by it under this act.

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SEC. 3.  

This act provides for a tax levy within the meaning of
12Article IV of the Constitution and shall go into immediate effect.
13However, the provisions of this act shall become operative on the
14first day of the first calendar quarter commencing more than 90
15days after the effective date of this act.



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