CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 3157Introduced by Assembly Member LackeyFebruary 16, 2018 An act to amend Section 6002 of the Revenue and Taxation Code, relating to sales and use taxes. LEGISLATIVE COUNSEL'S DIGESTAB 3157, as introduced, Lackey. Sales and use taxes. 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 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 Sales and Use Tax Law defines various terms for these purposes. This bill would make a nonsubstantive change with respect to the definitions that govern the construction of the Sales and Use Tax Law.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe 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 the context otherwise requires, the definitions given in this chapter govern the construction of this part.
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 3157Introduced by Assembly Member LackeyFebruary 16, 2018 An act to amend Section 6002 of the Revenue and Taxation Code, relating to sales and use taxes. LEGISLATIVE COUNSEL'S DIGESTAB 3157, as introduced, Lackey. Sales and use taxes. 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 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 Sales and Use Tax Law defines various terms for these purposes. This bill would make a nonsubstantive change with respect to the definitions that govern the construction of the Sales and Use Tax Law.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 3157
Introduced by Assembly Member LackeyFebruary 16, 2018
Introduced by Assembly Member Lackey
February 16, 2018
An act to amend Section 6002 of the Revenue and Taxation Code, relating to sales and use taxes.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 3157, as introduced, Lackey. Sales and use taxes.
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 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 Sales and Use Tax Law defines various terms for these purposes. This bill would make a nonsubstantive change with respect to the definitions that govern the construction of the Sales and Use Tax Law.
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 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 Sales and Use Tax Law defines various terms for these purposes.
This bill would make a nonsubstantive change with respect to the definitions that govern the construction of the Sales and Use Tax Law.
## Digest Key
## Bill Text
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 the context otherwise requires, the definitions given in this chapter govern the construction of this part.
The people of the State of California do enact as follows:
## 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 the context otherwise requires, the definitions given in this chapter govern the construction of this part.
SECTION 1. Section 6002 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
6002. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
6002. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
6002. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
6002. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.