California Legislature—2013–14 Regular Session

Assembly Bill No. 712

Introduced by Assembly Member Gorell

February 21, 2013

An act relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

AB 712, as introduced, Gorell. Sales and Use Tax Law: reform.

The Sales and Use Tax Law imposes a tax on retailers measured by 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 state that it is the intent of the Legislature to enact legislation that would reform the Sales and Use Tax Law.

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.  

It is the intent of the Legislature to enact
legislation that would reform the Sales and Use Tax Law.