BILL NUMBER: AB 1836	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Furutani

                        FEBRUARY 12, 2010

   An act to amend Section 6390 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1836, as introduced, Furutani. Sales tax: exemption: rentals.
   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.
Existing law exempts from the computation of the amount of the sales
tax the rentals payable under a lease of tangible personal property,
under specified conditions.
   This bill would make technical, nonsubstantive changes to those
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 1.  Section 6390 of the Revenue and Taxation Code is
amended to read:
   6390.  There are exempted from the computation of the amount of
the sales tax the rentals payable under a lease of tangible personal
property  (a)     when such
rentals   in either of the following cases: 
 are 
    (a)    When th   e rentals are
 required to be included in the measure of the use tax 
or (b)     when such property
  . 
    (b)     When the property  is situated
outside this state.