SB 988, as introduced, McGuire. Sales and use taxes: permits.
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 those taxes. Existing law requires every person who desires to conduct business as a seller of tangible personal property within this state to file an application for a permit with the State Board of Equalization for each place of business. Existing law requires the application for a permit to be on a form prescribed by the State Board of Equalization, containing the name and location of the applicant’s place of business, statement that the applicant will actively conduct business as a seller of tangible personal property, and other information that the State Board of Equalization may require.
This bill would make nonsubstantive changes to these provisions.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 6066 of the Revenue and Taxation Code
2 is amended to read:
(a) begin deleteEvery end deletebegin insertA end insertperson desiring to engage in or conduct
2business as a seller within this state shall file with the board an
3application for a permit for each place of business.begin delete Everyend deletebegin insert Anend insert
4 application for a permit shall be made upon a form prescribed by
5the board and shall set forth the name under which the applicant
6transacts or intends to transact business, the location ofbegin delete hisend deletebegin insert
the
7applicant’send insert place or places of business, andbegin delete suchend deletebegin insert anyend insert other
8information as the board may require. An application for a permit
9shall be authenticated in a form or pursuant to methods as may be
10prescribed by the board. The application shall state that the
11applicant will actively engage in or conduct business as a seller of
12tangible personal property.
13(b) An application filed pursuant to this section may be filed
14using electronic media as prescribed by the board.
15(c) Electronic media includes, but is not limited to, computer
16modem, magnetic media, optical disk, facsimile machine, or
17telephone.
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