SB 983, as introduced, Hernandez. Local sales taxes: card lock fuel: place of sale.
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. That law provides that for the purpose of a local sales tax adopted pursuant to that law, all retail sales are consummated at the place of business of the retailer unless otherwise specified.
This bill would instead provide that, in the case of a sale of fuel for card lock systems, the place at which the retail sale of card lock fuel is consummated is the point of delivery of fuel to the vehicle.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 7205 of the Revenue and Taxation Code
2 is amended to read:
(a) For the purpose of a sales tax imposed by an
4ordinance adopted pursuant to this part, all retail sales are
5consummated at the place of business of the retailer unless the
6tangible personal property sold is delivered by the retailer or his
7or her agent to an out-of-state destination or to a common carrier
P2 1for delivery to an out-of-state destination. The gross receipts from
2those sales shall include delivery charges, when those charges are
3subject to the state sales and use tax, regardless of the place to
4which delivery is made.
5(b) (1) In the event a retailer has no permanent place of business
6in the state or has more than one place of business, the place or
7places at which the retail sales are
consummated for the purpose
8of a sales tax imposed by an ordinance adopted pursuant to this
9part shall, subject to paragraph (2), be determined under rules and
10regulations to be prescribed and adopted by the board.
11(2) In the case of a sale of jet fuel, the place at which the retail
12sale of that jet fuel is consummated for the purpose of a sales tax
13imposed by an ordinance adopted pursuant to this part is the point
14of the delivery of that jet fuel to the aircraft.
15(3) (A) In the case of a sale of fuel for card lock systems, the
16place at which the retail sale of card lock fuel is consummated for
17the purpose of a sales tax imposed by an ordinance adopted
18pursuant to this part is the point of delivery of fuel to the vehicle.
19(B) “Card lock system” means a system where owners of
20unattended card lock fueling stations form a network whereby
21customers may purchase fuel at any of the network’s participating
22fueling stations by use of a card issued to the customer, and where
23prices are not posted at the pump and no receipt is given at the
24time of delivery.
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