California Legislative Session Bill Tracking

Transcription

1 NO POSTION TAKEN BY ORGANIZATION YET AB 2540 (Gatto D), Tax on the gross receipts from the sale, storage, use, or consumption Location: [To be considered first by CA Tax and Fiscal Cmte] (1) 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. The State Board of Equalization administers that law, the violation of which is a crime. This bill would expand the Sales and Use Tax Law to impose a tax on the gross receipts from the sale in this state of, or the storage, use, or other consumption in this state of, specified services, as defined. This bill would require all taxes, interest, and penalties imposed and all other amounts required to be paid to the state to be remitted and deposited in the same manner as required by the Sales and Use Tax Law. By expanding the application of the Sales and Use Tax Law, the violation of which is a crime, this bill imposes a state-mandated local program. (2) Under existing law, it is presumed that parties to a contract for the sale of tangible personal property agree to the addition of sales tax reimbursement to the sales price of goods sold at retail under specified conditions. Existing law requires the State Board of Equalization to prepare and make available a sales tax reimbursement schedule, which specifies the amount of tax to be charged as to specific sales prices. This bill would extend that provision to a contract for the sale of specified services. (3) The Personal Income Tax Law imposes taxes based upon taxable income. That law also allows specified credits, exemptions, and exclusions, and imposes an alternative minimum tax with respect to certain items of tax preferences. This bill would, for taxable years beginning on or after January 1, 2012, exclude from taxable income under this law an amount equal to 20% of the business income of a taxpayer, not to exceed $10,000, as specified. (4) This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 2 3 of the membership of each house of the Legislature. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. (5) This bill would take effect immediately as a tax levy. AB 2439 (Eng D) Corporation Tax Law: payments: disclosure. Location: 3/15/2012-A. REV. & TAX The Personal Income Tax Law and the Corporation Tax Law impose taxes on, or measured by, income. Existing law requires the Franchise Tax Board to make available as a matter of public record each calendar year a list of the 250 largest tax delinquencies in excess of $100,000, and requires the list to include specified information with respect to each delinquency. This bill would require the Controller, upon receipt of tax payment information disclosed by specified corporations, to both publish that payment information and make that information a matter of public record, as provided. This bill would also make findings and declarations regarding this provision. AB 2388 (Beall D) Corporation Tax Law: credit: research. Location: 2/24/2012-A. PRINT The Corporation Tax Law allows a credit against tax for amounts paid or incurred in increasing research activities in accordance with federal law, as modified. This bill would make a technical, nonsubstantive change to these provisions. AB 2215 (Nestande R) Tax reform. Location: 2/24/2012-A. PRINT Existing law imposes various taxes, including an ad valorem property tax, taxes upon personal and corporate income, 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 an annual license fee for any vehicle subject to registration in this state. This bill would state the intent of the Legislature to enact legislation 1

2 that would reform California's tax structure. AB 2014 (Ammiano D) Change of Ownership Task Force Current Text: Introduced: 2/23/2012 Location: 2/23/2012-A. PRINT The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing property tax law specifies those circumstances in which the transfer of ownership interests in a corporation, partnership, limited liability company, or other legal entity results in a change in ownership of the real property owned by that entity, and generally provides that a change in ownership as so described occurs when a legal entity or other person obtains a controlling or majority ownership interest in the legal entity. Existing law also specifies other circumstances in which certain transfers of ownership interests in legal entities result in a change in ownership of the real property owned by those legal entities. This bill would require the Legislature to convene a task force composed of specified citizens and officials to update the work done by a task force in 1979 that provided recommendations to the Legislature regarding the definition of change of ownership described above for complex legal entities, as provided. AB 2012 (John A. Pérez D) Economic development. Current Text: Introduced: 2/23/2012 Location: 3/8/2012-A. J., E.D. & E. Existing law, the California Trade and Investment Act, designates the Business, Transportation and Housing Agency as the state agency primarily responsible for international trade and investment activities in the state, subject to specified conditions. The act authorizes the Secretary of Business, Transportation and Housing to, in that capacity, carry out various powers and duties related to encouraging international trade and investment in the state, including, among others, developing an international trade and investment policy and strategy for the state, and convening or joining a statewide business partnership for international trade and investment. The act also imposes various related restrictions on the secretary's authority. This bill would instead require that the Governor's Office of Business and Economic Development serve as the state agency primarily responsible for international trade and investment activities in the state, and, in that capacity, authorize that agency to carry out the powers and duties described above. This bill contains other related provisions and other existing laws. AB 1963 (Huber D) Personal income tax: Sales and use tax: services tax. Current Text: Introduced: 2/23/2012 Location: 3/8/2012-A. REV. & TAX The Personal Income Tax Law imposes taxes based upon taxable income, at specified rates, and allows a taxpayer to elect to take a standard deduction, as provided. This bill would revise the rates of tax imposed under the Personal Income Tax Law and would revise the standard deduction, as specified. This bill contains other related provisions and other existing laws. AB 1972 (Huber D) Sales and use taxes: exemption: manufacturing equipment: research and development. Current Text: Introduced: 2/23/2012 Location: 3/8/2012-A. REV. & TAX The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law provides various exemptions from those taxes. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill contains other related provisions and other existing laws. 2

3 AB 1530 (Huffman D, Olsen R) Clean Manufacturing and Job Creation Act [Watch] Current Text: Introduced: 1/23/2012 Location: [To be considered first by CA Tax and Fiscal Cmte] The Enterprise Zone Act provides for the designation and oversight by the Department of Housing and Community Development of various types of economic development areas throughout the state, including enterprise zones, targeted tax areas, local agency military base recovery areas (LAMBRAs), and manufacturing enhancement areas, collectively known as geographically targeted economic development areas, or G-TEDAs. Pursuant to these provisions, qualifying entities in those areas may receive certain tax and regulatory incentives. This bill would state the intent of the Legislature to enact the Clean Manufacturing and Job Creation Incentive Act of That act would, among other things, establish clean manufacturing zones that would attract new manufacturing businesses to California by approving necessary permits and licenses in advance, and provide a property tax exemption for new manufacturingequipment purchased for use in a clean manufacturing zone. AB 1500(Perez D) Single Sales Factor - Middle Class Scholarship Fund. Current Text: Amended: 2/9/2012 Location: 2/17/2012-A. REV. & TAX The Corporation Tax Law imposes taxes measured by income and, in the case of a business with income derived from or attributable to sources both within and without this state, apportions the income between this state and other states and foreign countries in accordance with a specified 4-factor formula based on the property, payroll, and sales within and without this state, except that in the case of an apportioning trade or business that derives more than 50% of its gross business receipts from conducting one or more qualified business activities, as defined, business income is apportioned in accordance with a specified 3-factor formula. That law, for taxable years beginning on or after January 1, 2011, allows a taxpayer to apportion its income in accordance with a single sales factor formula, except as provided, pursuant to an irrevocable annual election, as specified. That law also provides that sales of tangible personal property and sales of other than tangible personal property are in this state in accordance with specified criteria. This bill would, for taxable years beginning on or after January 1, 2012, revise the rules that determine whether a taxpayer is doing business in this state, revise the provisions that determine whether sales other than tangible personal property occur in this state, including specific provisions for cable systems or networks, and require a taxpayer, except as provided, to apportion its income in accordance with a single sales factor. This bill contains other related provisions. SB 1505 (DeSaulnier) Mandatory SSF to fund veterans Location: 2/24/2012-S. PRINT The Corporation Tax Law imposes taxes measured by income and, in the case of a business with income derived from or attributable to sources both within and without this state, apportions the income between this state and other states and foreign countries in accordance with a specified 4-factor formula based on the property, payroll, and sales within and without this state, except that in the case of an apportioning trade or business that derives more than 50% of its gross business receipts from conducting one or more qualified business activities, as defined, business income is apportioned in accordance with a specified 3-factor formula. That law, for taxable years beginning on or after January 1, 2011, allows a taxpayer to apportion its income in accordance with a single sales factor formula, except as provided, pursuant to an irrevocable annual election, as specified. That law also provides that sales of tangible personal property and sales of other than tangible personal property are in this state in accordance with specified criteria. This bill would, for taxable years beginning on or after January 1, 2012, instead require a taxpayer, except as provided, to apportion its income in accordance with a single sales factor, would allow a taxpayer to apportion in accordance with a specified 4-factor formula, pursuant to an irrevocable annual election as specified, and would revise the provisions that determine whether sales other than tangible personal property occur in this state. This bill contains other related provisions and other existing laws. SB 1412 (Blakeslee R) possible services tax bill "spot bill" Location: 2/24/2012-S. PRINT 3

4 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. Existing law provides that the tax on a sale completed at an auction will be computed according to the amount of the successful bid. This bill would make technical, nonsubstantive changes to these provisions. SB 1086 (Dutton R) SUT: Wireless communications devices Current Text: Introduced: 2/15/2012 Location: 3/1/2012-S. G. & F. Existing sales and use tax law impose a tax on retailers measured by the gross receipts from the sale of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. Under existing sales and use tax regulations, gross receipts from a retail sale of a wireless telecommunication device sold in a bundled transaction with wireless telecommunication service are generally equal to the amount of the unbundled sales price of the wireless telecommunication device. This bill would, instead, limit the gross receipts from a retail sale of a wireless telecommunication device sold in a bundled transaction with wireless telecommunication service to the bundled sales price of the wireless telecommunication device. This bill contains other related provisions and other existing laws. SB 950 (Alquist D) Sales and use taxes: administration: tax amnesty. Current Text: Introduced: 1/4/2012 Location: 1/4/2012-S. PRINT The Sales and Use Tax Law imposes sales and use taxes which are administered by the State Board of Equalization. This bill would require the board to develop and administer a tax amnesty program for taxpayers subject to sales taxes and for taxpayers who are qualified purchasers, as defined, subject to use taxes during a 2-month period beginning, and ending, inclusive, or during any other 2-month period ending before, as provided. OPPOSE changed to SUPPORT NEW BILL AB 155 (Calderon) Support, which raised the threshold for small businesses impacted by the tax on retailers/ab 153 (Skinner D) Oppose. State Board of Equalization: administration: tax increase on retailers engaged in business in this state. Current Text: Amended: 6/27/2011 Location: 7/8/2011-S. 2 YEAR The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property purchased from a retailer for storage, use, or other consumption in this state, measured by sales price. That law defines a "retailer engaged in business in this state" to include retailers that engage in specified activities in this state and requires every retailer engaged in business in this state and making sales of tangible personal property for storage, use, or other consumption in this state to register with the State Board of Equalization and to collect the tax from the purchaser and remit it to the board. This bill would include in the definition of a retailer engaged in business in this state any retailer entering into agreements under which a person or persons in this state, for a commission or other consideration, directly or indirectly refer potential purchasers, whether by an Internet-based link or an Internet Web site, or otherwise, to the retailer, provided the total cumulative sales price from all sales by the retailer to purchasers in this state that are referred pursuant to these agreements is in excess of $10,000, within the preceding 12 months, and provided further that the retailer has cumulative sales of tangible personal property to purchasers in this state of over $500,000, within the preceding 12 months, except as specified. This bill would further provide that a retailer entering specified agreements to purchase advertising is not a retailer engaged in business in this state and would define a retailer to include an entity affiliated with a retailer under federal income tax law, as specified. This bill would further provide that these provisions would not apply if the retailer can demonstrate that the referrals would not satisfy specified United States constitutional requirements, as provided. This bill contains other related provisions. 4

5 OPPOSE changed to NEUTRAL AB 832 (Ammiano D) Property taxation: software. Current Text: Amended: 1/17/2012 Location: 1/18/2012-A. RLS. DIED IN COMMITTEE Existing law requires storage media for computer programs to be valued on the 1972 lien date and thereafter as if there were no computer program on the media except basic operational programs, and otherwise prohibits the valuation of computer programs for the purpose of property taxation. This bill would state the intent of the Legislature to enact legislation creating a standard for the fair and reasonable valuation of software embedded in business personal property, as provided. Position: oppose CHANGED TO NEUTRAL OPPOSE AB 448 (Ammiano D) Property taxation: change in ownership. Current Text: Amended: 1/4/2012 Location: 1/4/2012-A. REV. & TAX DIED IN COMMITTEE The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing property tax law specifies those circumstances in which the transfer of ownership interests in a corporation, partnership, limited liability company, or other legal entity results in a change in ownership of the real property owned by that entity, and generally provides that a change in ownership as so described occurs when a legal entity or other person obtains a controlling or majority ownership interest in the legal entity. Existing law also specifies other circumstances in which certain transfers of ownership interests in legal entities result in a change in ownership of the real property owned by those legal entities. This bill would instead specify that when 100% of the ownership interests in a legal entity, as defined, are sold or transferred in a single transaction, as specified, the real property owned by that legal entity has changed ownership, whether or not any one legal entity or person that is a party to the transaction acquires more than 50% of the ownership interests. The bill would require the State Board of Equalization to notify assessors when a change in ownership as so described occurs. This bill contains other related provisions and other existing laws. Position: OPPOSE SUPPORT SB 395 (Dutton R) Sales and use taxes: exemption: manufacturing and research. Current Text: Amended: 3/29/2011 Location: 4/11/2011-S. APPR. SUSPENSE FILE 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, and provides various exemptions from the taxes imposed by that law. This bill would provide an exemption from those taxes for the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property, as defined, purchased for use by a qualified person, as defined, to be used primarily in any stage of manufacturing, processing, refining, fabricating, or recycling of property, as specified, or to be used primarily in qualified research, as specified, or to be used to maintain, repair, measure, or test that property. The bill would also exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of, tangible personal property purchased for use by a contractor, as specified, for a qualified person. The bill would require the purchaser to furnish the retailer with an exemption certificate, as specified. This bill contains other related provisions and other existing laws. Position: support 5

6 SB 686 (Padilla D) Sales and use taxes: exemption: advanced manufacturing. SB 686 is Now SB 1128 which would expand the treasurer s CAEATFA program that finances sales and use tax exemptions. Currently the program is for manufacturers of green tech, SB 128 would add advanced manufacturers to the eligible entities. Current Text: Amended: 1/4/2012 Location: 1/4/2012-S. RLS. 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, and provides various exemptions from the taxes imposed by that law. Existing law authorizes, until January 1, 2012, the California Alternative Energy and Advanced Transportation Financing Authority to evaluate project applications and to approve projects, as defined by the California Alternative Energy and Advanced Transportation Financing Authority Act, for financial assistance in the form of an exclusion from a "sale" or "purchase" subject to Sales and Use Tax Law. This bill would additionally include advanced manufacturing, as defined, as a project eligible for the above exclusion from the Sales and Use Tax Law. This bill contains other related provisions and other existing laws. Position: support AB 1057 (Olsen R) Sales and use taxes: exemption: manufacturing. Current Text: Amended: 4/13/2011 Location: 5/9/2011-A. REV. & TAX SUSPENSE FILE 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. That law provides various exemptions from those taxes. The bill would exempt from those taxes, on and after January 1, 2014, and before January 1, 2020, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased by a qualified person for use primarily in the manufacturing process, as specified, for use in research and development, as specified, or for use in air pollution mitigation, as provided. This bill would also exempt the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased for use by a contractor for specified purposes. This bill contains other related provisions and other existing laws. Position: support NO MOTION/POSTION TAKEN AB 218 (Wieckowski D) Taxation: estate taxes and sales and use taxes. Current Text: Amended: 5/2/2011 Location: 5/28/2011- DIED IN COMMITTEE Existing law, added by Proposition 6, an initiative measure enacted by voters at the June 8, 1982, statewide primary election (hereafter the initiative measure), prohibits the imposition of any tax on or by reason of any transfer occurring by reason of death, but imposes a California estate tax, commonly referred to as the "pick up tax" equal to a certain portion of the maximum allowable amount of credit for state death taxes allowable under the applicable federal estate tax law. Due to changes in federal law, the pickup tax became inoperative as of January 1, Existing law, for the fiscal year, reduces an appropriation from the General Fund to the Controller for subvention payments to counties under the Williamson Act from $10,000,000 to zero. This bill would declare the Legislature's intent to propose an amendment to the initiative measure to provide a state sales and use tax exemption for purchases of manufacturing equipment used in the manufacturing process and to use the revenue generated from imposing a California estate tax to fully fund the Williamson Act subventions and to supplant the reduction of General Fund revenue resulting from the exemption for purchases of manufacturing equipment. This bill contains other related provisions and other existing laws. 6

7 AB 303 (Knight R) Sales and use taxes: exemption: manufacturing: research and development. Current Text: Amended: 5/24/2011 Location: 5/27/2011- DIED IN COMMITTEE The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law provides various exemptions from those taxes. This bill would, until January 1, 2017, exempt from a specified portion of those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state, of tangible personal property, purchased for use by a qualified person, primarily in manufacturing or other processes, as specified, in research and development, and for use by a contractor purchasing that property for use in a construction contract, as specified. This bill contains other related provisions and other existing laws. 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. That law provides various exemptions from those taxes. This bill would, until January 1, 2017, exempt from a specified portion of those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state, of tangible personal property, purchased for use by a qualified person, primarily in manufacturing or other processes, as specified, in research and development, and for use by a contractor purchasing that property for use in a construction contract, as specified. This bill contains other related provisions and other existing laws. AB 669 (Monning D) Taxation: sweetened beverage tax: Children's Health Promotion Fund. Current Text: Amended: 4/7/2011 Location: 5/10/2011 DIED IN COMMITTEE Existing law imposes various taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. This bill would, on and after July 1, 2012, impose a tax on every distributor, as defined, for the privilege of distributing in this state bottled sweetened beverages, at a rate of $0.01 per fluid ounce and for the privilege of distributing concentrate in this state, either as concentrate or as sweetened beverages derived from that concentrate, at the rate of $0.01 per fluid ounce of sweetened beverage to be produced from concentrate. The tax would be administered by the State Board of Equalization and would be collected pursuant to the procedures set forth in the Fee Collection Procedures Law. This bill would exempt from the tax, among other things, the distribution in this state of bottled sweetened beverages or concentrate made by a distributor to another distributor registered with the board and supported by an exemption certificate that consists of a statement signed under penalty of perjury. This bill contains other related provisions and other existing laws. AB 979 (Silva R) Sales and use taxes: exemption: manufacturing. Current Text: Introduced: 2/18/2011 Location: 4/11/2011- DIED IN COMMITTEE The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law provides various exemptions from those taxes. The bill would exempt from those taxes, on and after January 1, 2012, the gross receipts from the sale of, and the storage, use, or other consumption of, qualified tangible personal property purchased by a qualified person for use primarily in the manufacturing process, as specified, and qualified tangible personal property purchased for use by a contractor for specified purposes, as provided. This bill contains other related provisions and other existing laws. AB 1126 (Calderon, Charles D) Transaction and use tax: rate. Current Text: Amended: 1/4/2012 Location: PASSED SENATE 73-0; 2/2/2012 Gov. and F. Committee The Transaction and Use Tax Law authorizes a district to impose a transactions tax for the privilege of selling tangible personal property at retail upon every retailer in the district at a rate of 1/4 of 1%, or a multiple 7

8 thereof, of the gross receipts of the retailer from the sale of all tangible personal property sold by that person at retail in the district. That law also requires that a use tax portion of a transaction and use tax ordinance be adopted to impose a complementary tax upon the storage, use, or other consumption in the district of tangible personal property purchased from any retailer for storage, use, or other consumption in the district at a rate of 1/4 of 1%, or a multiple thereof, of the sales price of the property whose storage, use, or other consumption is subject to the tax, as prescribed. This bill would decrease those rates to 1/8 of 1%. AB 1233 (V. Manuel Pérez D) State government: economic development. Current Text: Amended: 1/11/2012 Location: 1/19/2012 DIED IN COMMITTEE Existing law establishes the Governor's Office of Business and Economic Development, within the Governor's office, to be administered by a director appointed by the Governor. The office serves the Governor as the lead entity for economic strategy and the marketing of California on issues relating to business development, private sector investment, and economic growth. The office exercises powers related to economic development, Existing law establishes the Governor's Office of Business and Economic Development, within the Governor's office, to be administered by a director appointed by the Governor. The office serves the Governor as the lead entity for economic strategy and the marketing of California on issues relating to business development, private sector investment, and economic growth. The office exercises powers related to economic development, including, among others, making recommendations to the Governor and the Legislature regarding policies, programs, and actions to advance statewide economic goals. This bill would require the director, in consultation with the Secretary of Labor and Workforce Development, to prepare a California Economic and Workforce Development Strategy, as specified, to be updated every 5 years. The bill would require the strategy to make recommendations regarding an economic and workforce development blueprint for the state covering a 5-year time period. The bill would require the director to consult with certain agencies in preparing the blueprint, and would require the strategy to address certain topics. This bill contains other related provisions. SB 47 (Alquist D) Sales and use taxes: exemption: manufacturing and research activities. Current Text: Amended: 3/7/2011 Location: 1/31/2012-Returned to Secretary The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property purchased from a retailer for storage, use, or other consumption in this state, and provides various exemptions from the taxes imposed by that law. This bill would specify that this exemption does not apply to local sales and use taxes or transactions and use taxes. This bill contains other related provisions and other existing laws. SB 116 (De León D) Income taxes: exclusions: deductions: sales: single sales factor: sales and use taxes: manufacturing exemption. Current Text: Amended: 9/9/2011 Location: 9/10/2011- SENATE REFUSED PASSAGE The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law provides various exemptions from those taxes. This bill would specify that this exemption does not apply to local sales and use taxes and transactions and use taxes. This bill contains other related provisions and other existing laws. SB 357 (Dutton R) State Air Resources Board: regulations: obsolete equipment. Current Text: Amended: 6/20/2011 Location: 7/8/2011-A. 2 YEAR The Administrative Procedure Act governs the procedure for the adoption, amendment, or repeal of regulations by state agencies and for the review of those regulatory actions by the Office of Administrative Law. The act requires that an agency identify, in the notice of proposed action for a regulation, an estimate, prepared in accordance with instructions adopted by the Department of Finance, of the cost or savings to a state agency. This 8

9 bill would additionally require the state board to estimate the cost or savings to the state in revenues that are lost or gained as a result of a regulation adopted or amended by the state board imposing requirements relating to diesel-fueled heavy-duty on-road or off-road motor vehicles that would make equipment obsolete, where that equipment would otherwise have a remaining depreciable life. The bill would require the Franchise Tax Board to provide to the state board, and update every 5 years, the average tax rate to be applied to the amount of the estimated accelerated deduction due to reduced asset life attributable to the regulation for an increase in business depreciation. This bill contains other existing laws. SB 653 (Steinberg D) Local taxation: counties: school districts: community college districts: county offices of education: general authorization. Current Text: Amended: 6/6/2011 Location: 8/22/2011-S. INACTIVE FILE The California Constitution prohibits the Legislature from imposing taxes for local purposes, but allows the Legislature to authorize local governments to impose them. This bill would authorize the governing board of any county or city and county, any school district, any community college district, and any county office of education subject to specified constitutional and voter approval requirements, to levy, increase, or extend a local personal income tax, transactions and use tax, vehicle license fee, and excise tax, including, but not limited to, an alcoholic beverages tax, a cigarette and tobacco products tax, a sweetened beverage tax, and an oil severance tax, as provided. This bill contains other related provisions. SCA 5 (Simitian D) Taxation: educational entities: parcel tax. Current Text: Amended: 5/26/2011 Location: 5/26/2011-S. E. & C.A. The California Constitution conditions the imposition of a special tax by a city, county, or special district upon the approval of 2/3 of the voters of the city, county, or special district voting on that tax, and prohibits these entities from imposing an ad valorem tax on real property or a transactions or sales tax on the sale of real property. This measure would alternatively condition the imposition, extension, or increase of a parcel tax, as defined, by a school district, community college district, or county office of education upon the approval of 55% of its voters voting on the proposition, if the proposition meets specified requirements. This measure would also make conforming changes to related provisions. 9