BILL NUMBER: AB 2540	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Melendez

                        FEBRUARY 19, 2016

   An act to add Section 6372 of the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2540, as introduced, Melendez. Sales and use taxes: exemption:
gun safes: trigger locks.
   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.
Existing law provides various exemptions from the taxes imposed by
those laws.
   This bill, on and after January 1, 2017, and before January 1,
2018, would provide an exemption from those taxes for the gross
receipts from the sale of, and the storage, use, or other consumption
of, gun safes, as defined, with a cost of $1,000 or less and trigger
locks.
   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
generally in accordance with the Transactions and Use Tax Law, which
generally conforms to the Sales and Use Tax Law. Exemptions from
state sales and use taxes are incorporated into these laws.
   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 6372 is added to the Revenue and Taxation Code,
to read:
   6372.  (a) (1) On and after January 1, 2017, and before January 1,
2018, there are exempted from the taxes imposed by this part the
gross receipts from the sale of, and the storage, use, or other
consumption in this state of, qualified property.
   (2) As used in this section, "qualified property" means both of
the following:
   (A) A gun safe, as that term is defined in Section 16610 of the
Penal Code, with a cost of one thousand dollars ($1,000) or less.
   (B) A trigger lock.
   (b) 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 (commencing with
Section 7251)), the exemption established by this section shall not
apply with respect to any tax levied by a county, city, or district
pursuant to, or in accordance with, either of those laws.
  SEC. 2.  This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.