BILL NUMBER: SB 890 AMENDED
BILL TEXT
AMENDED IN SENATE APRIL 5, 2016
INTRODUCED BY Senator Gaines
JANUARY 20, 2016
An act to amend Section 2070 of the Insurance Code,
relating to insurance. An act to add Section 6356.11
to the Revenue and Taxation Code, relating to taxation, to take
effect immediately, tax levy.
LEGISLATIVE COUNSEL'S DIGEST
SB 890, as amended, Gaines. Insurance: fire insurance.
Sales and use taxes: no-tax weekends: firearms,
ammunition, and hunting supplies.
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.
This 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.
This bill would take effect immediately as a tax levy.
Existing 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.
This bill would make technical, nonsubstantive changes to that
provision.
Vote: majority. Appropriation: no. Fiscal committee: no
yes . State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 6356.11 is added to the
Revenue and Taxation Code , to read:
6356.11. (a) There are exempted from the taxes imposed by this
part the gross receipts from the sale of, and the storage and use of,
or other consumption in this state of, firearms, ammunition, and
hunting supplies purchased by an individual in the two-day period
beginning at 12:01 a.m. on the first Saturday in September and ending
at midnight the next day and the two-day period beginning at 12:01
a.m. on the first Saturday in October and ending at midnight the next
day who, at the time of the purchase, provides the retailer with a
copy of his or her valid annual hunting license or lifetime license
issued pursuant to Article 2 (commencing with Section 3031) of
Chapter 1 of Part 1 of Division 4, or a lifetime sportman's license
issued pursuant to Section 714 of, the Fish and Game Code.
(b) For the purposes of this section, the following shall apply:
(1) "Firearms" mean shotguns, rifles, pistols, revolvers, or other
handguns that may be legally sold or purchased in California.
(2) "Ammunition" means that ammunition designed and intended to be
fired from a firearm.
(3) "Hunting supplies" means only those supplies used for and
designed and intended for hunting, which include all of the
following:
(A) Archery items such as bows, crossbows, arrows, quivers, and
shafts.
(B) Off-road vehicles including all-terrain vehicles designed and
intended primarily for hunting. Off-road vehicles do not include golf
carts, go-carts, dirt bikes, mini-bikes, motorcycles, tractors, or
motor vehicles that may be legally driven on the streets and highways
of California, or heavy equipment such as cranes, forklifts,
backhoes, and bulldozers.
(C) Vessels designed and intended for hunting such as airboats and
pirogues.
(D) Accessories designed and intended for hunting.
(E) Animal feed manufactured and marketed for consumption
primarily by game that can be legally hunted. Animal feed does not
include food for animals that are pets.
(F) Apparel including safety gear, camouflage clothing, jackets,
hats, gloves, mittens, face masks, and thermal underwear manufactured
and marketed as being primarily for wear or use while hunting.
(G) Hunting shoes or boots designed and intended for hunting.
(H) Bags designed and intended to carry game or hunting gear.
(I) Float tubes if purchased to be used for hunting.
(J) Binoculars if purchased to be used for hunting.
(K) Tools manufactured and marketed as primarily for use in
hunting.
(L) Firearm and archery cases.
(M) Firearm and archery accessories.
(N) Range finders.
(O) Knives manufactured and marketed as primarily for use in
hunting, which does not include knives purchased for household,
business, or other recreational uses.
(P) Decoys.
(Q) Tree stands.
(R) Blinds.
(S) Chairs to be used for hunting, which does not include chairs
or other furniture purchased for household, business, or other
recreational uses.
(T) Optics such as rifle scopes and impact resistant glasses for
shooting.
(U) Hearing protection gear and enhancements.
(V) Holsters.
(W) Belts that are manufactured and marketed as primarily for use
in hunting.
(X) Slings.
(Y) Other miscellaneous gear manufactured and marketed as
primarily for use in hunting, which does not include toy guns and
vessels and off-road vehicles utilized as children's toys.
(c) (1) 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 does not
apply with respect to any tax levied by a county, city, or district
pursuant to, or in accordance with, either of those laws.
(2) Notwithstanding subdivision (a), the exemption established by
this section shall not apply with respect to any tax levied pursuant
to Section 6051.2 or 6201.2, Section 35 and subdivision (f) of
Section 36 of Article XIII of the California Constitution, or any tax
levied pursuant to Section 6051 or 6201 that is deposited in the
State Treasury to the credit of the Local Revenue Fund 2011 pursuant
to Section 6051.15 or 6201.15.
SEC. 2. This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect.
SECTION 1. Section 2070 of the Insurance Code
is amended to read:
2070. (a) All fire policies on subject matter in California shall
be on the standard form and, except as provided by this article,
shall not contain additions to the form.
(b) No part of the standard form shall be omitted from the policy.
However, a policy providing coverage against the peril of fire only,
or in combination with coverage against other perils, need not
comply with the provisions of the standard form of fire insurance
policy or Section 2080, if the coverage with respect to the peril of
fire, when viewed in its entirety, is substantially equivalent to, or
more favorable to the insured than, that contained in the standard
form fire insurance policy.