BILL NUMBER: SB 120	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Anderson

                        JANUARY 15, 2015

   An act to amend Section 6051 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 120, as introduced, Anderson. Sales and use taxes.
   A provision of the Sales and Use Tax Law imposes a state sales tax
at a rate of 43/4% of the gross receipts of the retail sale of
tangible personal property in the state.
   This bill would make technical, nonsubstantive changes to that
provision.
   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 6051 of the Revenue and Taxation Code is
amended to read:
   6051.  For the privilege of selling tangible personal property at
 retail   retail,  a tax is  hereby
 imposed upon all retailers  at the rate of 2
  1/2   percent of the gross
receipts of any retailer from the sale of all tangible personal
property sold at retail in this state on or after August 1, 1933, and
to and including June 30, 1935, and at the rate of 3 percent
thereafter, and at the rate of 2   1/2 
 percent on and after July 1, 1943, and to and including June
30, 1949, and at the rate of 3 percent on and after July 1, 1949,
and to and including July 31, 1967, and at the rate of 4 percent on
and after August 1, 1967, and to and including June 30, 1972, and at
the rate of 3   3/4   percent on
and after July 1, 1972, and to and including June 30, 1973, and at
the rate of 4   3/4   percent on
and after July 1, 1973, and to and including September 30, 1973, and
at the rate of 3   3/4   percent on
and after October 1, 1973, and to and including March 31, 1974, and
 at the rate of 43/4 percent  thereafter. 
 of the gross receipts of any retailer from the sale of all
tangible personal property sold at retail in this state.