SB 890,
as amended, Gaines. begin deleteInsurance: fire insurance. end deletebegin insertSales and use taxes: no-tax weekends: firearms, ammunition, and hunting supplies.end insert
Existing sales and use tax laws impose taxes 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, and provides various exemptions from the taxes imposed by those laws. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes cities and counties 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 generally to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated into these laws.
end insertbegin insertThis bill would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of, firearms, ammunition, and hunting supplies purchased by an individual in the 2-day period beginning at 12:01 a.m. on the first Saturday in September and ending at midnight the next day and the 2-day period beginning at 12:01 a.m. on the first Saturday in October and ending at midnight the next day, as provided. The bill would specify that this exemption does not apply to local sales and use taxes and transactions and use taxes, and specified state sales and use taxes the proceeds of which are deposited into the Local Revenue Fund, the Local Revenue Fund 2011, the Local Public Safety Fund, and the Education Protection Account.
end insertbegin insertThis bill would take effect immediately as a tax levy.
end insertExisting law establishes a standard form for fire insurance policies in this state. Existing law requires that all fire insurance policies in California be on the standard form, with no additions to that form, except as provided. Existing law prohibits any part of the standard form from being omitted from the policy, except as specified.
end deleteThis bill would make technical, nonsubstantive changes to that provision.
end deleteVote: majority.
Appropriation: no.
Fiscal committee: begin deleteno end deletebegin insertyesend insert.
State-mandated local program: no.
The people of the State of California do enact as follows:
begin insertSection 6356.11 is added to the end insertbegin insertRevenue and
2Taxation Codeend insertbegin insert, to read:end insert
(a) There are exempted from the taxes imposed by
4this part the gross receipts from the sale of, and the storage and
5use of, or other consumption in this state of, firearms, ammunition,
6and hunting supplies purchased by an individual in the two-day
7period beginning at 12:01 a.m. on the first Saturday in September
8and ending at midnight the next day and the two-day period
9beginning at 12:01 a.m. on the first Saturday in October and
10ending at midnight the next day who, at the time of the purchase,
11provides the retailer with a copy of his or her valid annual hunting
12license or lifetime license issued pursuant to Article 2 (commencing
13with Section 3031) of Chapter 1 of Part 1 of Division 4, or a
14lifetime sportman’s license issued pursuant to Section 714 of, the
15Fish and Game Code.
16
(b) For the purposes of this section, the following shall apply:
17
(1) “Firearms” mean shotguns, rifles, pistols, revolvers, or
18other handguns that may be legally sold or purchased in
19California.
P3 1
(2) “Ammunition” means that ammunition designed and
2intended to be fired from a firearm.
3
(3) “Hunting supplies” means only those supplies used for and
4designed and intended for hunting, which include all of the
5following:
6
(A) Archery items such as bows, crossbows, arrows, quivers,
7and shafts.
8
(B) Off-road vehicles including all-terrain vehicles designed
9and intended primarily for hunting. Off-road vehicles do not
10include golf carts,
go-carts, dirt bikes, mini-bikes, motorcycles,
11tractors, or motor vehicles that may be legally driven on the streets
12and highways of California, or heavy equipment such as cranes,
13forklifts, backhoes, and bulldozers.
14
(C) Vessels designed and intended for hunting such as airboats
15and pirogues.
16
(D) Accessories designed and intended for hunting.
17
(E) Animal feed manufactured and marketed for consumption
18primarily by game that can be legally hunted. Animal feed does
19not include food for animals that are pets.
20
(F) Apparel including safety gear, camouflage clothing, jackets,
21hats, gloves, mittens, face masks, and thermal underwear
22manufactured and marketed as being primarily for wear or use
23while hunting.
24
(G) Hunting shoes or boots designed and intended for hunting.
25
(H) Bags designed and intended to carry game or hunting gear.
26
(I) Float tubes if purchased to be used for hunting.
27
(J) Binoculars if purchased to be used for hunting.
28
(K) Tools manufactured and marketed as primarily for use in
29hunting.
30
(L) Firearm and archery cases.
31
(M) Firearm and archery accessories.
32
(N) Range finders.
33
(O) Knives manufactured and marketed as primarily for use in
34hunting, which does not include knives
purchased for household,
35business, or other recreational uses.
36
(P) Decoys.
37
(Q) Tree stands.
38
(R) Blinds.
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(S) Chairs to be used for hunting, which does not include chairs
2or other furniture purchased for household, business, or other
3recreational uses.
4
(T) Optics such as rifle scopes and impact resistant glasses for
5shooting.
6
(U) Hearing protection gear and enhancements.
7
(V) Holsters.
8
(W) Belts that are manufactured and marketed as primarily for
9use in hunting.
10
(X) Slings.
11
(Y) Other miscellaneous gear manufactured and marketed as
12primarily for use in hunting, which does not include toy guns and
13vessels and off-road vehicles utilized as children’s toys.
14
(c) (1) Notwithstanding any provision of the Bradley-Burns
15Uniform Local Sales and Use Tax Law (Part 1.5 (commencing
16with Section 7200)) or the Transactions and Use Tax Law (Part
171.6 (commencing with Section 7251)), the exemption established
18by this section does not apply with respect to any tax levied by a
19county, city, or district pursuant to, or in accordance with, either
20of those laws.
21
(2) Notwithstanding subdivision (a), the exemption established
22by this section shall not apply with respect to any tax levied
23pursuant to Section 6051.2 or
6201.2, Section 35 and subdivision
24(f) of Section 36 of Article XIII of the California Constitution, or
25any tax levied pursuant to Section 6051 or 6201 that is deposited
26in the State Treasury to the credit of the Local Revenue Fund 2011
27pursuant to Section 6051.15 or 6201.15.
This act provides for a tax levy within the meaning of
29Article IV of the Constitution and shall go into immediate effect.
Section 2070 of the Insurance Code is amended
31to read:
(a) All fire policies on subject matter in California shall
33be on the standard form and, except as provided by this article,
34shall not contain additions
to the form.
35(b) No part of the standard form shall be omitted from the policy.
36However, a policy providing coverage against the peril of fire only,
37or in combination with coverage against other perils, need not
38comply with the provisions of the standard form of fire insurance
39policy or Section
2080, if the coverage with respect to the peril of
40fire, when viewed in its entirety, is substantially equivalent to, or
P5 1more favorable to the insured than, that contained in the standard
2form fire insurance policy.
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