California 2017-2018 Regular Session

California Assembly Bill AB274 Compare Versions

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1-Amended IN Assembly May 01, 2017 Amended IN Assembly March 21, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 274Introduced by Assembly Member Cristina GarciaFebruary 01, 2017 An act to add Section 6359.05 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 274, as amended, Cristina Garcia. Sales and use taxes: exemption: food 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. These laws provide various exemptions from these taxes, including an exemption for food products, which, pursuant to Proposition 163, approved by the voters on November 3, 1992, are required to include, among other items, candy, confectionery, and snack foods.Assembly Constitutional Amendment 2 of the 201718 Regular Session, if approved by the voters, on and after April 1, 2019, a specified date, would instead require that any sales or use taxes levied by the state or any of its political subdivisions apply to the sale of, or the storage, use, or other consumption in this state of, certain food products for human consumption, which include candy, confectionery, and snack foods. Assembly Constitutional Amendment 2, if approved by the voters, would authorize the Legislature to exempt the sale of, or the storage, use, or other consumption in this state of, any food product from sales and use taxes by a statute that becomes operative on or after November 7, 2018.This bill, on and after April July 1, 2019, would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of those certain, food products for human consumption subject to those taxes pursuant to Assembly Constitutional Amendment 2 of the 201718 Regular Session, except for food products that are candy, candy or confectionery, as defined, or processed snacks, as defined.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 laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.This bill would provide that, notwithstanding these provisions, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill.This bill would take effect immediately as a tax levy, but would become operative on November 7, 2018, only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 6359.05 is added to the Revenue and Taxation Code, to read:6359.05. (a) On and after April July 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.(b) Subdivision (a) shall not apply to food products that are candy. For candy or confectionery or processed snacks.(c) For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration. section, the following definitions apply:(1) (A) Except as otherwise provided in subparagraph (B), candy or confectionery means all of the following, regardless of whether sold as an ingredient:(i) Food products with sugar, honey, chocolate, corn syrup, or sugar substitute as the first listed ingredient.(ii) Food products that are sugared, candied, or covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.(iii) Food products that are labeled or marketed as candy or confectionery.(iv) Granola, trail mix, or other mixes that contain food products described in clauses (i) to (iii), inclusive.(B) Candy or confectionery does not include any of the following:(i) Cereal, cereal bars, protein bars, or meal replacement bars.(ii) Jams, jellies, or other preserves.(iii) Maple sugar products, unless labeled or marketed as candy or confectionery.(iv) Baked goods.(v) Food products that require refrigeration.(vi) Beverages.(vii) Fruit, unless covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.(2) Healthy choice snack means a food product that meets all of the following requirements:(A) Contains not more than 200 calories per serving.(B) Not more than 35 percent of its total calories are from fat per serving.(C) Less than 10 percent of its total calories are from saturated fat per serving.(D) Not more than 35 percent of its total weight shall be composed of sugar per serving.(E) Contains no trans fat.(F) Contains not more than 200 milligrams of sodium per serving.(3) Processed snack means a food product that is ready for consumption without further preparation, not including toasting. Processed snack does not include healthy choice snacks, frozen products, fresh or dried fruit or vegetables, unless the fruit or vegetables contain added sugar, dairy products, dairy substitutes, nuts and seeds, nut butters, canned products, bread products, meat products, meat substitutes, prepared food, or beverages.SEC. 2. Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. However, the provisions of this act shall become operative only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters of California pursuant to subdivision (c) of Section 10 of Article II of the California Constitution, and in that event shall become operative on November 7, 2018.
1+Amended IN Assembly March 21, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 274Introduced by Assembly Member Cristina GarciaFebruary 01, 2017 An act to add Section 6359.05 to the Revenue and Taxation Code, relating to taxation. taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 274, as amended, Cristina Garcia. Sales and use taxes. taxes: exemption: food 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. These laws provide various exemptions from these taxes, including an exemption for food products for human consumption, as provided. products, which, pursuant to Proposition 163, approved by the voters on November 3, 1992, are required to include, among other items, candy, confectionery, and snack foods.This bill would state the intent of the Legislature to enact legislation that defines the term snack food for the purposes of these laws.Assembly Constitutional Amendment 2 of the 201718 Regular Session, if approved by the voters, on and after April 1, 2019, would instead require that any sales or use taxes levied by the state or any of its political subdivisions apply to the sale of, or the storage, use, or other consumption in this state of, certain food products for human consumption, which include candy, confectionery, and snack foods. Assembly Constitutional Amendment 2, if approved by the voters, would authorize the Legislature to exempt the sale of, or the storage, use, or other consumption in this state of, any food product from sales and use taxes by a statute that becomes operative on or after November 7, 2018.This bill, on and after April 1, 2019, would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of those certain, food products for human consumption subject to those taxes pursuant to Assembly Constitutional Amendment 2 of the 201718 Regular Session, except for food products that are candy, as defined.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 laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.This bill would provide that, notwithstanding these provisions, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill.This bill would take effect immediately as a tax levy, but would become operative on November 7, 2018, only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 6359.05 is added to the Revenue and Taxation Code, to read:6359.05. (a) On and after April 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.(b) Subdivision (a) shall not apply to food products that are candy. For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration.SEC. 2. Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. However, the provisions of this act shall become operative only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters of California pursuant to subdivision (c) of Section 10 of Article II of the California Constitution, and in that event shall become operative on November 7, 2018.SECTION 1.It is the intent of the Legislature to enact legislation that defines the term snack food for the purposes of sales and use tax laws.
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3- Amended IN Assembly May 01, 2017 Amended IN Assembly March 21, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 274Introduced by Assembly Member Cristina GarciaFebruary 01, 2017 An act to add Section 6359.05 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 274, as amended, Cristina Garcia. Sales and use taxes: exemption: food 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. These laws provide various exemptions from these taxes, including an exemption for food products, which, pursuant to Proposition 163, approved by the voters on November 3, 1992, are required to include, among other items, candy, confectionery, and snack foods.Assembly Constitutional Amendment 2 of the 201718 Regular Session, if approved by the voters, on and after April 1, 2019, a specified date, would instead require that any sales or use taxes levied by the state or any of its political subdivisions apply to the sale of, or the storage, use, or other consumption in this state of, certain food products for human consumption, which include candy, confectionery, and snack foods. Assembly Constitutional Amendment 2, if approved by the voters, would authorize the Legislature to exempt the sale of, or the storage, use, or other consumption in this state of, any food product from sales and use taxes by a statute that becomes operative on or after November 7, 2018.This bill, on and after April July 1, 2019, would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of those certain, food products for human consumption subject to those taxes pursuant to Assembly Constitutional Amendment 2 of the 201718 Regular Session, except for food products that are candy, candy or confectionery, as defined, or processed snacks, as defined.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 laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.This bill would provide that, notwithstanding these provisions, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill.This bill would take effect immediately as a tax levy, but would become operative on November 7, 2018, only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
3+ Amended IN Assembly March 21, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 274Introduced by Assembly Member Cristina GarciaFebruary 01, 2017 An act to add Section 6359.05 to the Revenue and Taxation Code, relating to taxation. taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTAB 274, as amended, Cristina Garcia. Sales and use taxes. taxes: exemption: food 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. These laws provide various exemptions from these taxes, including an exemption for food products for human consumption, as provided. products, which, pursuant to Proposition 163, approved by the voters on November 3, 1992, are required to include, among other items, candy, confectionery, and snack foods.This bill would state the intent of the Legislature to enact legislation that defines the term snack food for the purposes of these laws.Assembly Constitutional Amendment 2 of the 201718 Regular Session, if approved by the voters, on and after April 1, 2019, would instead require that any sales or use taxes levied by the state or any of its political subdivisions apply to the sale of, or the storage, use, or other consumption in this state of, certain food products for human consumption, which include candy, confectionery, and snack foods. Assembly Constitutional Amendment 2, if approved by the voters, would authorize the Legislature to exempt the sale of, or the storage, use, or other consumption in this state of, any food product from sales and use taxes by a statute that becomes operative on or after November 7, 2018.This bill, on and after April 1, 2019, would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of those certain, food products for human consumption subject to those taxes pursuant to Assembly Constitutional Amendment 2 of the 201718 Regular Session, except for food products that are candy, as defined.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 laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.This bill would provide that, notwithstanding these provisions, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill.This bill would take effect immediately as a tax levy, but would become operative on November 7, 2018, only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO
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5- Amended IN Assembly May 01, 2017 Amended IN Assembly March 21, 2017
5+ Amended IN Assembly March 21, 2017
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7-Amended IN Assembly May 01, 2017
87 Amended IN Assembly March 21, 2017
98
109 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
1110
1211 Assembly Bill No. 274
1312
1413 Introduced by Assembly Member Cristina GarciaFebruary 01, 2017
1514
1615 Introduced by Assembly Member Cristina Garcia
1716 February 01, 2017
1817
19- An act to add Section 6359.05 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
18+ An act to add Section 6359.05 to the Revenue and Taxation Code, relating to taxation. taxation, to take effect immediately, tax levy.
2019
2120 LEGISLATIVE COUNSEL'S DIGEST
2221
2322 ## LEGISLATIVE COUNSEL'S DIGEST
2423
25-AB 274, as amended, Cristina Garcia. Sales and use taxes: exemption: food products.
24+AB 274, as amended, Cristina Garcia. Sales and use taxes. taxes: exemption: food products.
2625
27-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. These laws provide various exemptions from these taxes, including an exemption for food products, which, pursuant to Proposition 163, approved by the voters on November 3, 1992, are required to include, among other items, candy, confectionery, and snack foods.Assembly Constitutional Amendment 2 of the 201718 Regular Session, if approved by the voters, on and after April 1, 2019, a specified date, would instead require that any sales or use taxes levied by the state or any of its political subdivisions apply to the sale of, or the storage, use, or other consumption in this state of, certain food products for human consumption, which include candy, confectionery, and snack foods. Assembly Constitutional Amendment 2, if approved by the voters, would authorize the Legislature to exempt the sale of, or the storage, use, or other consumption in this state of, any food product from sales and use taxes by a statute that becomes operative on or after November 7, 2018.This bill, on and after April July 1, 2019, would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of those certain, food products for human consumption subject to those taxes pursuant to Assembly Constitutional Amendment 2 of the 201718 Regular Session, except for food products that are candy, candy or confectionery, as defined, or processed snacks, as defined.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 laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.This bill would provide that, notwithstanding these provisions, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill.This bill would take effect immediately as a tax levy, but would become operative on November 7, 2018, only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters.
26+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. These laws provide various exemptions from these taxes, including an exemption for food products for human consumption, as provided. products, which, pursuant to Proposition 163, approved by the voters on November 3, 1992, are required to include, among other items, candy, confectionery, and snack foods.This bill would state the intent of the Legislature to enact legislation that defines the term snack food for the purposes of these laws.Assembly Constitutional Amendment 2 of the 201718 Regular Session, if approved by the voters, on and after April 1, 2019, would instead require that any sales or use taxes levied by the state or any of its political subdivisions apply to the sale of, or the storage, use, or other consumption in this state of, certain food products for human consumption, which include candy, confectionery, and snack foods. Assembly Constitutional Amendment 2, if approved by the voters, would authorize the Legislature to exempt the sale of, or the storage, use, or other consumption in this state of, any food product from sales and use taxes by a statute that becomes operative on or after November 7, 2018.This bill, on and after April 1, 2019, would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of those certain, food products for human consumption subject to those taxes pursuant to Assembly Constitutional Amendment 2 of the 201718 Regular Session, except for food products that are candy, as defined.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 laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.This bill would provide that, notwithstanding these provisions, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill.This bill would take effect immediately as a tax levy, but would become operative on November 7, 2018, only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters.
2827
29-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. These laws provide various exemptions from these taxes, including an exemption for food products, which, pursuant to Proposition 163, approved by the voters on November 3, 1992, are required to include, among other items, candy, confectionery, and snack foods.
28+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. These laws provide various exemptions from these taxes, including an exemption for food products for human consumption, as provided. products, which, pursuant to Proposition 163, approved by the voters on November 3, 1992, are required to include, among other items, candy, confectionery, and snack foods.
3029
31-Assembly Constitutional Amendment 2 of the 201718 Regular Session, if approved by the voters, on and after April 1, 2019, a specified date, would instead require that any sales or use taxes levied by the state or any of its political subdivisions apply to the sale of, or the storage, use, or other consumption in this state of, certain food products for human consumption, which include candy, confectionery, and snack foods. Assembly Constitutional Amendment 2, if approved by the voters, would authorize the Legislature to exempt the sale of, or the storage, use, or other consumption in this state of, any food product from sales and use taxes by a statute that becomes operative on or after November 7, 2018.
30+This bill would state the intent of the Legislature to enact legislation that defines the term snack food for the purposes of these laws.
3231
33-This bill, on and after April July 1, 2019, would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of those certain, food products for human consumption subject to those taxes pursuant to Assembly Constitutional Amendment 2 of the 201718 Regular Session, except for food products that are candy, candy or confectionery, as defined, or processed snacks, as defined.
32+
33+
34+Assembly Constitutional Amendment 2 of the 201718 Regular Session, if approved by the voters, on and after April 1, 2019, would instead require that any sales or use taxes levied by the state or any of its political subdivisions apply to the sale of, or the storage, use, or other consumption in this state of, certain food products for human consumption, which include candy, confectionery, and snack foods. Assembly Constitutional Amendment 2, if approved by the voters, would authorize the Legislature to exempt the sale of, or the storage, use, or other consumption in this state of, any food product from sales and use taxes by a statute that becomes operative on or after November 7, 2018.
35+
36+This bill, on and after April 1, 2019, would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption in this state of those certain, food products for human consumption subject to those taxes pursuant to Assembly Constitutional Amendment 2 of the 201718 Regular Session, except for food products that are candy, as defined.
3437
3538 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 laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.
3639
3740 Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.
3841
3942 This bill would provide that, notwithstanding these provisions, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill.
4043
4144 This bill would take effect immediately as a tax levy, but would become operative on November 7, 2018, only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters.
4245
4346 ## Digest Key
4447
4548 ## Bill Text
4649
47-The people of the State of California do enact as follows:SECTION 1. Section 6359.05 is added to the Revenue and Taxation Code, to read:6359.05. (a) On and after April July 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.(b) Subdivision (a) shall not apply to food products that are candy. For candy or confectionery or processed snacks.(c) For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration. section, the following definitions apply:(1) (A) Except as otherwise provided in subparagraph (B), candy or confectionery means all of the following, regardless of whether sold as an ingredient:(i) Food products with sugar, honey, chocolate, corn syrup, or sugar substitute as the first listed ingredient.(ii) Food products that are sugared, candied, or covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.(iii) Food products that are labeled or marketed as candy or confectionery.(iv) Granola, trail mix, or other mixes that contain food products described in clauses (i) to (iii), inclusive.(B) Candy or confectionery does not include any of the following:(i) Cereal, cereal bars, protein bars, or meal replacement bars.(ii) Jams, jellies, or other preserves.(iii) Maple sugar products, unless labeled or marketed as candy or confectionery.(iv) Baked goods.(v) Food products that require refrigeration.(vi) Beverages.(vii) Fruit, unless covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.(2) Healthy choice snack means a food product that meets all of the following requirements:(A) Contains not more than 200 calories per serving.(B) Not more than 35 percent of its total calories are from fat per serving.(C) Less than 10 percent of its total calories are from saturated fat per serving.(D) Not more than 35 percent of its total weight shall be composed of sugar per serving.(E) Contains no trans fat.(F) Contains not more than 200 milligrams of sodium per serving.(3) Processed snack means a food product that is ready for consumption without further preparation, not including toasting. Processed snack does not include healthy choice snacks, frozen products, fresh or dried fruit or vegetables, unless the fruit or vegetables contain added sugar, dairy products, dairy substitutes, nuts and seeds, nut butters, canned products, bread products, meat products, meat substitutes, prepared food, or beverages.SEC. 2. Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. However, the provisions of this act shall become operative only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters of California pursuant to subdivision (c) of Section 10 of Article II of the California Constitution, and in that event shall become operative on November 7, 2018.
50+The people of the State of California do enact as follows:SECTION 1. Section 6359.05 is added to the Revenue and Taxation Code, to read:6359.05. (a) On and after April 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.(b) Subdivision (a) shall not apply to food products that are candy. For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration.SEC. 2. Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. However, the provisions of this act shall become operative only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters of California pursuant to subdivision (c) of Section 10 of Article II of the California Constitution, and in that event shall become operative on November 7, 2018.SECTION 1.It is the intent of the Legislature to enact legislation that defines the term snack food for the purposes of sales and use tax laws.
4851
4952 The people of the State of California do enact as follows:
5053
5154 ## The people of the State of California do enact as follows:
5255
53-SECTION 1. Section 6359.05 is added to the Revenue and Taxation Code, to read:6359.05. (a) On and after April July 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.(b) Subdivision (a) shall not apply to food products that are candy. For candy or confectionery or processed snacks.(c) For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration. section, the following definitions apply:(1) (A) Except as otherwise provided in subparagraph (B), candy or confectionery means all of the following, regardless of whether sold as an ingredient:(i) Food products with sugar, honey, chocolate, corn syrup, or sugar substitute as the first listed ingredient.(ii) Food products that are sugared, candied, or covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.(iii) Food products that are labeled or marketed as candy or confectionery.(iv) Granola, trail mix, or other mixes that contain food products described in clauses (i) to (iii), inclusive.(B) Candy or confectionery does not include any of the following:(i) Cereal, cereal bars, protein bars, or meal replacement bars.(ii) Jams, jellies, or other preserves.(iii) Maple sugar products, unless labeled or marketed as candy or confectionery.(iv) Baked goods.(v) Food products that require refrigeration.(vi) Beverages.(vii) Fruit, unless covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.(2) Healthy choice snack means a food product that meets all of the following requirements:(A) Contains not more than 200 calories per serving.(B) Not more than 35 percent of its total calories are from fat per serving.(C) Less than 10 percent of its total calories are from saturated fat per serving.(D) Not more than 35 percent of its total weight shall be composed of sugar per serving.(E) Contains no trans fat.(F) Contains not more than 200 milligrams of sodium per serving.(3) Processed snack means a food product that is ready for consumption without further preparation, not including toasting. Processed snack does not include healthy choice snacks, frozen products, fresh or dried fruit or vegetables, unless the fruit or vegetables contain added sugar, dairy products, dairy substitutes, nuts and seeds, nut butters, canned products, bread products, meat products, meat substitutes, prepared food, or beverages.
56+SECTION 1. Section 6359.05 is added to the Revenue and Taxation Code, to read:6359.05. (a) On and after April 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.(b) Subdivision (a) shall not apply to food products that are candy. For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration.
5457
5558 SECTION 1. Section 6359.05 is added to the Revenue and Taxation Code, to read:
5659
5760 ### SECTION 1.
5861
59-6359.05. (a) On and after April July 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.(b) Subdivision (a) shall not apply to food products that are candy. For candy or confectionery or processed snacks.(c) For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration. section, the following definitions apply:(1) (A) Except as otherwise provided in subparagraph (B), candy or confectionery means all of the following, regardless of whether sold as an ingredient:(i) Food products with sugar, honey, chocolate, corn syrup, or sugar substitute as the first listed ingredient.(ii) Food products that are sugared, candied, or covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.(iii) Food products that are labeled or marketed as candy or confectionery.(iv) Granola, trail mix, or other mixes that contain food products described in clauses (i) to (iii), inclusive.(B) Candy or confectionery does not include any of the following:(i) Cereal, cereal bars, protein bars, or meal replacement bars.(ii) Jams, jellies, or other preserves.(iii) Maple sugar products, unless labeled or marketed as candy or confectionery.(iv) Baked goods.(v) Food products that require refrigeration.(vi) Beverages.(vii) Fruit, unless covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.(2) Healthy choice snack means a food product that meets all of the following requirements:(A) Contains not more than 200 calories per serving.(B) Not more than 35 percent of its total calories are from fat per serving.(C) Less than 10 percent of its total calories are from saturated fat per serving.(D) Not more than 35 percent of its total weight shall be composed of sugar per serving.(E) Contains no trans fat.(F) Contains not more than 200 milligrams of sodium per serving.(3) Processed snack means a food product that is ready for consumption without further preparation, not including toasting. Processed snack does not include healthy choice snacks, frozen products, fresh or dried fruit or vegetables, unless the fruit or vegetables contain added sugar, dairy products, dairy substitutes, nuts and seeds, nut butters, canned products, bread products, meat products, meat substitutes, prepared food, or beverages.
62+6359.05. (a) On and after April 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.(b) Subdivision (a) shall not apply to food products that are candy. For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration.
6063
61-6359.05. (a) On and after April July 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.(b) Subdivision (a) shall not apply to food products that are candy. For candy or confectionery or processed snacks.(c) For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration. section, the following definitions apply:(1) (A) Except as otherwise provided in subparagraph (B), candy or confectionery means all of the following, regardless of whether sold as an ingredient:(i) Food products with sugar, honey, chocolate, corn syrup, or sugar substitute as the first listed ingredient.(ii) Food products that are sugared, candied, or covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.(iii) Food products that are labeled or marketed as candy or confectionery.(iv) Granola, trail mix, or other mixes that contain food products described in clauses (i) to (iii), inclusive.(B) Candy or confectionery does not include any of the following:(i) Cereal, cereal bars, protein bars, or meal replacement bars.(ii) Jams, jellies, or other preserves.(iii) Maple sugar products, unless labeled or marketed as candy or confectionery.(iv) Baked goods.(v) Food products that require refrigeration.(vi) Beverages.(vii) Fruit, unless covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.(2) Healthy choice snack means a food product that meets all of the following requirements:(A) Contains not more than 200 calories per serving.(B) Not more than 35 percent of its total calories are from fat per serving.(C) Less than 10 percent of its total calories are from saturated fat per serving.(D) Not more than 35 percent of its total weight shall be composed of sugar per serving.(E) Contains no trans fat.(F) Contains not more than 200 milligrams of sodium per serving.(3) Processed snack means a food product that is ready for consumption without further preparation, not including toasting. Processed snack does not include healthy choice snacks, frozen products, fresh or dried fruit or vegetables, unless the fruit or vegetables contain added sugar, dairy products, dairy substitutes, nuts and seeds, nut butters, canned products, bread products, meat products, meat substitutes, prepared food, or beverages.
64+6359.05. (a) On and after April 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.(b) Subdivision (a) shall not apply to food products that are candy. For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration.
6265
63-6359.05. (a) On and after April July 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.(b) Subdivision (a) shall not apply to food products that are candy. For candy or confectionery or processed snacks.(c) For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration. section, the following definitions apply:(1) (A) Except as otherwise provided in subparagraph (B), candy or confectionery means all of the following, regardless of whether sold as an ingredient:(i) Food products with sugar, honey, chocolate, corn syrup, or sugar substitute as the first listed ingredient.(ii) Food products that are sugared, candied, or covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.(iii) Food products that are labeled or marketed as candy or confectionery.(iv) Granola, trail mix, or other mixes that contain food products described in clauses (i) to (iii), inclusive.(B) Candy or confectionery does not include any of the following:(i) Cereal, cereal bars, protein bars, or meal replacement bars.(ii) Jams, jellies, or other preserves.(iii) Maple sugar products, unless labeled or marketed as candy or confectionery.(iv) Baked goods.(v) Food products that require refrigeration.(vi) Beverages.(vii) Fruit, unless covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.(2) Healthy choice snack means a food product that meets all of the following requirements:(A) Contains not more than 200 calories per serving.(B) Not more than 35 percent of its total calories are from fat per serving.(C) Less than 10 percent of its total calories are from saturated fat per serving.(D) Not more than 35 percent of its total weight shall be composed of sugar per serving.(E) Contains no trans fat.(F) Contains not more than 200 milligrams of sodium per serving.(3) Processed snack means a food product that is ready for consumption without further preparation, not including toasting. Processed snack does not include healthy choice snacks, frozen products, fresh or dried fruit or vegetables, unless the fruit or vegetables contain added sugar, dairy products, dairy substitutes, nuts and seeds, nut butters, canned products, bread products, meat products, meat substitutes, prepared food, or beverages.
66+6359.05. (a) On and after April 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.(b) Subdivision (a) shall not apply to food products that are candy. For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration.
6467
6568
6669
67-6359.05. (a) On and after April July 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.
70+6359.05. (a) On and after April 1, 2019, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, food products for human consumption subject to the taxes imposed by this part pursuant to subdivision (b) of Section 34 of Article XIII of the California Constitution.
6871
69-(b) Subdivision (a) shall not apply to food products that are candy. For candy or confectionery or processed snacks.
70-
71-(c) For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration. section, the following definitions apply:
72-
73-(1) (A) Except as otherwise provided in subparagraph (B), candy or confectionery means all of the following, regardless of whether sold as an ingredient:
74-
75-(i) Food products with sugar, honey, chocolate, corn syrup, or sugar substitute as the first listed ingredient.
76-
77-(ii) Food products that are sugared, candied, or covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.
78-
79-(iii) Food products that are labeled or marketed as candy or confectionery.
80-
81-(iv) Granola, trail mix, or other mixes that contain food products described in clauses (i) to (iii), inclusive.
82-
83-(B) Candy or confectionery does not include any of the following:
84-
85-(i) Cereal, cereal bars, protein bars, or meal replacement bars.
86-
87-(ii) Jams, jellies, or other preserves.
88-
89-(iii) Maple sugar products, unless labeled or marketed as candy or confectionery.
90-
91-(iv) Baked goods.
92-
93-(v) Food products that require refrigeration.
94-
95-(vi) Beverages.
96-
97-(vii) Fruit, unless covered or coated in caramel, chocolate, honey, sprinkles, or other similar coatings.
98-
99-(2) Healthy choice snack means a food product that meets all of the following requirements:
100-
101-(A) Contains not more than 200 calories per serving.
102-
103-(B) Not more than 35 percent of its total calories are from fat per serving.
104-
105-(C) Less than 10 percent of its total calories are from saturated fat per serving.
106-
107-(D) Not more than 35 percent of its total weight shall be composed of sugar per serving.
108-
109-(E) Contains no trans fat.
110-
111-(F) Contains not more than 200 milligrams of sodium per serving.
112-
113-(3) Processed snack means a food product that is ready for consumption without further preparation, not including toasting. Processed snack does not include healthy choice snacks, frozen products, fresh or dried fruit or vegetables, unless the fruit or vegetables contain added sugar, dairy products, dairy substitutes, nuts and seeds, nut butters, canned products, bread products, meat products, meat substitutes, prepared food, or beverages.
72+(b) Subdivision (a) shall not apply to food products that are candy. For purposes of this subdivision, candy means a preparation of sugar, honey, or other natural or artificial ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation that contains flour or requires refrigeration.
11473
11574 SEC. 2. Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.
11675
11776 SEC. 2. Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.
11877
11978 SEC. 2. Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.
12079
12180 ### SEC. 2.
12281
12382 SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. However, the provisions of this act shall become operative only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters of California pursuant to subdivision (c) of Section 10 of Article II of the California Constitution, and in that event shall become operative on November 7, 2018.
12483
12584 SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. However, the provisions of this act shall become operative only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters of California pursuant to subdivision (c) of Section 10 of Article II of the California Constitution, and in that event shall become operative on November 7, 2018.
12685
12786 SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. However, the provisions of this act shall become operative only if Assembly Constitutional Amendment 2 of the 201718 Regular Session is submitted to, and approved by, the voters of California pursuant to subdivision (c) of Section 10 of Article II of the California Constitution, and in that event shall become operative on November 7, 2018.
12887
12988 ### SEC. 3.
89+
90+
91+
92+It is the intent of the Legislature to enact legislation that defines the term snack food for the purposes of sales and use tax laws.