BILL NUMBER: AB 1304	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 31, 2009

INTRODUCED BY   Assembly Member Saldana

                        FEBRUARY 27, 2009

   An act to  amend Section 11932 of   add
Section 6357.3 to  the Revenue and Taxation Code, relating to
taxation  , to take effect immediately, tax levy  .


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1304, as amended, Saldana.  Taxation: documentary
transfer tax.   Sales and use taxes: exemption: electric
cars.  
   The Sales and Use Tax Law imposes 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. 

   This bill would exempt from those taxes the sale of, or the
storage, use, or other consumption of, electric vehicle batteries,
electric vehicle infrastructure, and the labor and services rendered
with respect to the installation, repair, alteration, or improvement
of those items, as provided.  
   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 the Transactions and Use Tax Law
authorizes districts, as specified, to impose transactions and use
taxes in conformity with the Sales and Use Tax Law.  
   This bill would specify that this exemption does not apply to
local sales and use taxes or to transactions and use taxes. 

   This bill would take effect immediately as a tax levy, but its
operative date would depend on its effective date.  
   Existing law authorizes counties and cities and counties to impose
a documentary transfer tax at a specified rate upon deeds,
instruments, or other writings by which specified property is
transferred. Existing law requires a document subject to the tax to
show specified information, including the amount of tax due.
 
   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 6357.3 is added to the 
 Revenue and Taxation Code   , to read:  
   6357.3.  (a) There are exempted from the taxes imposed by this
part the gross receipts from the sale of, and the storage, use, or
other consumption of:
   (1) Electric vehicle batteries.
   (2) Labor and services rendered with respect to installing,
repairing, altering, or improving electric vehicle batteries.
   (3) Labor and services rendered in respect to installing,
constructing, repairing, or improving electric vehicle
infrastructure.
   (4) Tangible personal property that will become a component of
electric vehicle infrastructure during the course of installing,
constructing, repairing, or improving electric vehicle
infrastructure.
   (b) For purposes of this section:
   (1) "Battery changing station" means an electrical component
assembly or cluster of component assemblies designed specifically to
charge batteries within electric vehicles, which meet or exceed any
standards, codes, and regulations set forth by the Society for
Automotive Engineers, the National Electrical Code, or any other
federal, state, and local agencies.
   (2) "Battery exchange station" means a fully automated facility
that will enable an electric vehicle with a swappable battery to
enter a drive lane and exchange the depleted battery with a fully
charged battery through a fully automated process, which meets or
exceeds any standards, codes, and regulations set forth by the
Society for Automotive Engineers, the National Electrical Code, or
any other federal, state, and local agencies.
   (3) "Electric vehicle" means a passenger vehicle that uses
electricity as its sole source of propulsion power, including plug-in
electric vehicles and extended-range electric vehicles.
   (4) "Electric vehicle infrastructure" means structures, machinery,
and equipment necessary to support an electric vehicle, including
battery changing stations, rapid charging stations, and battery
exchange stations.
   (5) "Rapid charging station" means an industrial grade electrical
outlet that allows for faster recharging of electric vehicle
batteries through higher power levels, which meets or exceeds any
standards, codes, and regulations set forth by the Society for
Automotive Engineers, the National Electrical Code, or any other
federal, state, and local agencies.
   (c) 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. 
   SEC. 2.    This act provides for a tax levy within
the meaning of Article IV of the Constitution and shall go into
immediate effect. However, the provisions of this act shall become
operative on the first day of the first calendar quarter commencing
more than 90 days after the effective date of this act. 

  SECTION 1.    Section 11932 of the Revenue and
Taxation Code is amended to read:
   11932.  If a county has imposed a tax pursuant to this part, all
documents subject to tax that is submitted for recordation shall show
on the face of the document the amount of tax due and the
incorporated or unincorporated location of the lands, tenements or
other realty described in the document. If the party submitting the
document for recordation so requests, the amount of tax due shall be
shown on a separate paper that shall be affixed to the document by
the recorder after the permanent record is made and before the
original is returned as specified in Section 27321 of the Government
Code.