California Legislature—2013–14 Regular Session

Assembly Bill No. 1984

Introduced by Assembly Member Harkey

February 19, 2014

An act to amend Section 6051 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

AB 1984, as introduced, Harkey. Sales and use taxes.

A provision of the Sales and Use Tax Law imposes a state sales tax at a rate of 43⁄4% of the gross receipts of the retail sale of tangible personal property in the state.

This bill would make technical, nonsubstantive changes to that provision.

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 6051 of the Revenue and Taxation Code
is amended to read:

6051.  

For the privilege of selling tangible personal property at
retail a tax is hereby imposed upon all retailers begin delete at the rate of 21⁄2
percent of the gross receipts of any retailer from the sale of all
tangible personal property sold at retail in this state on or after
August 1, 1933, and to and including June 30, 1935, and at the
rate of 3 percent thereafter, and at the rate of 21⁄2 percent on and
after July 1, 1943, and to and including June 30, 1949, and at the
rate of 3 percent on and after July 1, 1949, and to and including
July 31, 1967, and at the rate of 4 percent on and after August 1,
1967, and to and including June 30, 1972, and at the rate of 33⁄4
percent on and after July 1, 1972, and to and including June 30,
1973, and at the rate of 43⁄4 percent on and after July 1, 1973, and
to and including September 30, 1973, and at the rate of 33⁄4 percent
on and after October 1, 1973, and to and including March 31, 1974,
and end delete at the rate of 43⁄4 percent begin delete thereafter end delete begin insert of the gross receipts of any
retailer from the sale of all tangible personal property sold at
retail in this state end insert .