BILL NUMBER: AB 1304 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY MAY 14, 2009
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 and repeal
Section 6357.3 of 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. vehicles.
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 , until January 1, 2015, 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 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. Exemptions from state
sales and use taxes are incorporated in these laws. Section 2230 of
the Revenue and Taxation Code provides that the state will reimburse
counties and cities for revenue losses caused by the enactment of
sales and use tax exemptions.
This bill would provide that, notwithstanding Section 2230 of the
Revenue and Taxation Code, no appropriation is made and the state
shall not reimburse local agencies for sales and use tax revenues
lost by them pursuant to this bill.
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 yes .
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.
(2) Electric vehicle batteries.
(3) Labor and services rendered with respect to exchanging,
installing, repairing, altering, or improving electric vehicle
batteries.
(4) Labor and services rendered with respect to installing,
constructing, repairing, or improving electric vehicle
infrastructure.
(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 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 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 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 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. or other consumption of
electric vehicles.
(b) The exemption provided for by this section shall be limited to
100 electric vehicles per manufacturer.
(c) For purposes of this section, "electric vehicle" means a
passenger vehicle that uses electricity as its sole source of
propulsion power.
(d) This section shall remain in effect only until January 1,
2015, and as of that date is repealed.
SEC. 2. Notwithstanding Section 2230 of the
Revenue and Taxation Code, no appropriation is made by this act and
the state shall not reimburse any local agency for any sales and use
tax revenues lost by it under this act.
SEC. 2. SEC. 3. 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.