BILL NUMBER: AB 1304	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 20, 2009
	AMENDED IN ASSEMBLY  MARCH 31, 2009

INTRODUCED BY   Assembly Member Saldana

                        FEBRUARY 27, 2009

   An act to 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. 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 vehicles, 
electric vehicle batteries, electric vehicle infrastructure, and the
labor and services rendered with respect to the  exchange, 
installation, repair, alteration, or improvement of  those
items   electric vehicle batteries and electric vehicle
infrastructure  , 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.  Amendments
to the Sales and Use Tax Law are automatically incorporated into
those laws. 
   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.
   Vote: majority. Appropriation: no. Fiscal committee: 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 all of the following  : 
   (1) Electric vehicles.  
   (1) 
    (2  )  Electric vehicle batteries. 
   (2) 
    (3   )  Labor and services rendered with
respect to  exchanging,  installing, repairing, altering, or
improving electric vehicle batteries. 
   (3) 
    (4   )  Labor and services rendered  in
  with  respect to installing, constructing,
repairing, or improving electric vehicle infrastructure. 
   (4) 
    (5   )  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   charging 
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 
 an  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   an  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   charging  stations,
rapid charging stations, and battery exchange stations.
   (5) "Rapid charging station" means an industrial grade electrical
outlet  and associated equipment  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.