SB 1290, as introduced, Fuller. Sales and use taxes: exemption: education-related products.
Existing sales and use tax laws impose 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, and provides various exemptions from those taxes.
This bill would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of, education-related products during a specified period in August of each year, commencing in 2015.
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 existing law authorizes districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated into these laws.
This bill would specify that this exemption does not apply to local sales and use taxes, transactions and use taxes, and specified state taxes from which revenues are deposited into the Local Public Safety Fund, the Education Protection Account, the Local Revenue Fund, the Fiscal Recovery Fund, or the Local Revenue Fund 2011.
This bill would take effect immediately as a tax levy.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 6372 is added to the Revenue and
2Taxation Code, to read:
(a) In 2015 and each calendar year thereafter, for the
4three-day period beginning at 12:01 a.m. on the first Friday of
5August and ending at 11:59 p.m. on the following Sunday, there
6are exempted from the taxes imposed by this part the gross receipts
7from the sale of, and the storage, use, or other consumption in this
8state of, education-related products.
9(d) (1) Notwithstanding the Bradley-Burns Uniform Local Sales
10and Use Tax Law (Part 1.5 (commencing with Section 7200)) and
11the Transactions and Use Tax Law (Part 1.6 (commencing with
12Section 7251)), the exemption established by this section shall not
13apply with respect to any tax levied by a county, city, or district
14pursuant to, or in accordance with, either of those
laws.
15(2) Notwithstanding subdivision (a), the exemption established
16by this section shall not apply with respect to any tax levied
17pursuant to Section 6051.2, 6051.5, 6201.2, or 6201.5, pursuant
18to Section 35 and subdivision (f) of Section 36 of Article XIII of
19the California Constitution, or to any tax levied pursuant to
20Sections 6051 and 6201 that is deposited in the State Treasury to
21the credit of the Local Revenue Fund 2011 pursuant to Sections
226051.15 and 6201.15.
This act provides for a tax levy within the meaning of
24Article IV of the Constitution and shall go into immediate effect.
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