California Assembly Bill AB1277 Introduced / Bill

 BILL NUMBER: AB 1277INTRODUCED BILL TEXT INTRODUCED BY Assembly Member Brough FEBRUARY 27, 2015 An act to amend Section 6002 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST AB 1277, as introduced, Brough. Sales and use tax. The Sales and Use Tax Law imposes a sales tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, and a use tax 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 make a technical, nonsubstantive change to that 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. Section 6002 of the Revenue and Taxation Code is amended to read: 6002.  Except where   Unless  the context otherwise requires, the definitions given in this chapter govern the construction of this part.