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California Assembly Bill ACA2

California 2017-2018 Regular Session

California Assembly Bill ACA2 Compare Versions

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1-Amended IN Assembly May 01, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Constitutional Amendment No. 2Introduced by Assembly Member Cristina GarciaJanuary 18, 2017A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 34 of Article XIII thereof, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTACA 2, as amended, Cristina Garcia. Sales and use taxes: food products.The California Constitution prohibits the state or any of its political subdivisions from levying or collecting a sales or use tax on the sale of, or the storage, use, or other consumption in this state of, food products for human consumption that were exempt from tax on January 1, 1993. Proposition 163, which was approved by the voters at the November 3, 1992, statewide general election to add that prohibition to the California Constitution, also amended a statute, to take effect December 1, 1992, to provide that certain items, including candy and snack foods, were food products the sale of, or the storage, use, or consumption of, which were thereby exempted from tax.This measure, on and after April July 1, 2019, would instead require that any sales or use tax levied by the State of California 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. The measure 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 tax by a statute that becomes operative on or after November 7, 2018. The measure would be submitted to the voters only if AB 274 of the 201718 Regular Session is enacted.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextResolved by the Assembly, the Senate concurring, That the Legislature of the State of California at its 201718 Regular Session commencing on the fifth day of December 2016, two-thirds of the membership of each house concurring, hereby proposes to the people of the State of California, that the Constitution of the State be amended as follows:First That Section 34 of Article XIII thereof is amended to read:SEC. 34. (a) Before November 7, 2018, the State of California and any of its political subdivisions shall not levy or collect a sales or use tax on the sale of, or the storage, use, or other consumption in this State of food products for human consumption except as provided by statute as of January 1, 1993.(b) On and after April July 1, 2019, any sales or use tax levied by the State of California or any of its political subdivisions shall apply to the sale of, or the storage, use, or other consumption in this State of, food products for human consumption that were exempted from sales and use taxes by Section 6359 of the Revenue and Taxation Code, as that statute read on November 6, 2018. The Legislature may exempt the sale of, or the storage, use, or other consumption in this State of, any food product from sales or use tax by a statute that becomes operative on or after November 7, 2018.Second That this measure shall be submitted to the voters only if Assembly Bill 274 of the 201718 Regular Session is enacted.
1+CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Constitutional Amendment No. 2Introduced by Assembly Member Cristina GarciaJanuary 18, 2017 A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 34 of Article XIII thereof, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTACA 2, as introduced, Cristina Garcia. Sales and use taxes: food products.The California Constitution prohibits the state or any of its political subdivisions from levying or collecting a sales or use tax on the sale of, or the storage, use, or other consumption in this state of, food products for human consumption that were exempt from tax on January 1, 1993. Proposition 163, which was approved by the voters at the November 3, 1992, statewide general election to add that prohibition to the California Constitution, also amended a statute, to take effect December 1, 1992, to provide that certain items, including candy and snack foods, were food products the sale of, or the storage, use, or consumption of, which were thereby exempted from tax.This measure, on and after April 1, 2019, would instead require that any sales or use tax levied by the State of California 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. The measure 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 tax by a statute that becomes operative on or after November 7, 2018.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextResolved by the Assembly, the Senate concurring, That the Legislature of the State of California at its 201718 Regular Session commencing on the fifth day of December 2016, two-thirds of the membership of each house concurring, hereby proposes to the people of the State of California, that the Constitution of the State be amended as follows: That Section 34 of Article XIII thereof is amended to read:SEC. 34. Neither (a) Before November 7, 2018, the State of California nor and any of its political subdivisions shall not levy or collect a sales or use tax on the sale of, or the storage, use use, or other consumption in this State of food products for human consumption except as provided by statute as of the effective date of this section. January 1, 1993.(b) On and after April 1, 2019, any sales or use tax levied by the State of California or any of its political subdivisions shall apply to the sale of, or the storage, use, or other consumption in this State of, food products for human consumption that were exempted from sales and use taxes by Section 6359 of the Revenue and Taxation Code, as that statute read on November 6, 2018. The Legislature may exempt the sale of, or the storage, use, or other consumption in this State of, any food product from sales or use tax by a statute that becomes operative on or after November 7, 2018.
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3- Amended IN Assembly May 01, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Constitutional Amendment No. 2Introduced by Assembly Member Cristina GarciaJanuary 18, 2017A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 34 of Article XIII thereof, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTACA 2, as amended, Cristina Garcia. Sales and use taxes: food products.The California Constitution prohibits the state or any of its political subdivisions from levying or collecting a sales or use tax on the sale of, or the storage, use, or other consumption in this state of, food products for human consumption that were exempt from tax on January 1, 1993. Proposition 163, which was approved by the voters at the November 3, 1992, statewide general election to add that prohibition to the California Constitution, also amended a statute, to take effect December 1, 1992, to provide that certain items, including candy and snack foods, were food products the sale of, or the storage, use, or consumption of, which were thereby exempted from tax.This measure, on and after April July 1, 2019, would instead require that any sales or use tax levied by the State of California 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. The measure 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 tax by a statute that becomes operative on or after November 7, 2018. The measure would be submitted to the voters only if AB 274 of the 201718 Regular Session is enacted.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO
3+ CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Constitutional Amendment No. 2Introduced by Assembly Member Cristina GarciaJanuary 18, 2017 A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 34 of Article XIII thereof, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTACA 2, as introduced, Cristina Garcia. Sales and use taxes: food products.The California Constitution prohibits the state or any of its political subdivisions from levying or collecting a sales or use tax on the sale of, or the storage, use, or other consumption in this state of, food products for human consumption that were exempt from tax on January 1, 1993. Proposition 163, which was approved by the voters at the November 3, 1992, statewide general election to add that prohibition to the California Constitution, also amended a statute, to take effect December 1, 1992, to provide that certain items, including candy and snack foods, were food products the sale of, or the storage, use, or consumption of, which were thereby exempted from tax.This measure, on and after April 1, 2019, would instead require that any sales or use tax levied by the State of California 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. The measure 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 tax by a statute that becomes operative on or after November 7, 2018.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: NO
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5- Amended IN Assembly May 01, 2017
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7-Amended IN Assembly May 01, 2017
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99 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
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1111 Assembly Constitutional Amendment No. 2
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1313 Introduced by Assembly Member Cristina GarciaJanuary 18, 2017
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1515 Introduced by Assembly Member Cristina Garcia
1616 January 18, 2017
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1818 A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by amending Section 34 of Article XIII thereof, relating to taxation.
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2020 LEGISLATIVE COUNSEL'S DIGEST
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2222 ## LEGISLATIVE COUNSEL'S DIGEST
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24-ACA 2, as amended, Cristina Garcia. Sales and use taxes: food products.
24+ACA 2, as introduced, Cristina Garcia. Sales and use taxes: food products.
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26-The California Constitution prohibits the state or any of its political subdivisions from levying or collecting a sales or use tax on the sale of, or the storage, use, or other consumption in this state of, food products for human consumption that were exempt from tax on January 1, 1993. Proposition 163, which was approved by the voters at the November 3, 1992, statewide general election to add that prohibition to the California Constitution, also amended a statute, to take effect December 1, 1992, to provide that certain items, including candy and snack foods, were food products the sale of, or the storage, use, or consumption of, which were thereby exempted from tax.This measure, on and after April July 1, 2019, would instead require that any sales or use tax levied by the State of California 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. The measure 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 tax by a statute that becomes operative on or after November 7, 2018. The measure would be submitted to the voters only if AB 274 of the 201718 Regular Session is enacted.
26+The California Constitution prohibits the state or any of its political subdivisions from levying or collecting a sales or use tax on the sale of, or the storage, use, or other consumption in this state of, food products for human consumption that were exempt from tax on January 1, 1993. Proposition 163, which was approved by the voters at the November 3, 1992, statewide general election to add that prohibition to the California Constitution, also amended a statute, to take effect December 1, 1992, to provide that certain items, including candy and snack foods, were food products the sale of, or the storage, use, or consumption of, which were thereby exempted from tax.This measure, on and after April 1, 2019, would instead require that any sales or use tax levied by the State of California 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. The measure 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 tax by a statute that becomes operative on or after November 7, 2018.
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2828 The California Constitution prohibits the state or any of its political subdivisions from levying or collecting a sales or use tax on the sale of, or the storage, use, or other consumption in this state of, food products for human consumption that were exempt from tax on January 1, 1993. Proposition 163, which was approved by the voters at the November 3, 1992, statewide general election to add that prohibition to the California Constitution, also amended a statute, to take effect December 1, 1992, to provide that certain items, including candy and snack foods, were food products the sale of, or the storage, use, or consumption of, which were thereby exempted from tax.
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30-This measure, on and after April July 1, 2019, would instead require that any sales or use tax levied by the State of California 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. The measure 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 tax by a statute that becomes operative on or after November 7, 2018. The measure would be submitted to the voters only if AB 274 of the 201718 Regular Session is enacted.
30+This measure, on and after April 1, 2019, would instead require that any sales or use tax levied by the State of California 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. The measure 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 tax by a statute that becomes operative on or after November 7, 2018.
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3434 ## Bill Text
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3636 Resolved by the Assembly, the Senate concurring, That the Legislature of the State of California at its 201718 Regular Session commencing on the fifth day of December 2016, two-thirds of the membership of each house concurring, hereby proposes to the people of the State of California, that the Constitution of the State be amended as follows:
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38-First That Section 34 of Article XIII thereof is amended to read:SEC. 34. (a) Before November 7, 2018, the State of California and any of its political subdivisions shall not levy or collect a sales or use tax on the sale of, or the storage, use, or other consumption in this State of food products for human consumption except as provided by statute as of January 1, 1993.(b) On and after April July 1, 2019, any sales or use tax levied by the State of California or any of its political subdivisions shall apply to the sale of, or the storage, use, or other consumption in this State of, food products for human consumption that were exempted from sales and use taxes by Section 6359 of the Revenue and Taxation Code, as that statute read on November 6, 2018. The Legislature may exempt the sale of, or the storage, use, or other consumption in this State of, any food product from sales or use tax by a statute that becomes operative on or after November 7, 2018.
38+ That Section 34 of Article XIII thereof is amended to read:SEC. 34. Neither (a) Before November 7, 2018, the State of California nor and any of its political subdivisions shall not levy or collect a sales or use tax on the sale of, or the storage, use use, or other consumption in this State of food products for human consumption except as provided by statute as of the effective date of this section. January 1, 1993.(b) On and after April 1, 2019, any sales or use tax levied by the State of California or any of its political subdivisions shall apply to the sale of, or the storage, use, or other consumption in this State of, food products for human consumption that were exempted from sales and use taxes by Section 6359 of the Revenue and Taxation Code, as that statute read on November 6, 2018. The Legislature may exempt the sale of, or the storage, use, or other consumption in this State of, any food product from sales or use tax by a statute that becomes operative on or after November 7, 2018.
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40-First That Section 34 of Article XIII thereof is amended to read:
40+ That Section 34 of Article XIII thereof is amended to read:
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44-SEC. 34. (a) Before November 7, 2018, the State of California and any of its political subdivisions shall not levy or collect a sales or use tax on the sale of, or the storage, use, or other consumption in this State of food products for human consumption except as provided by statute as of January 1, 1993.(b) On and after April July 1, 2019, any sales or use tax levied by the State of California or any of its political subdivisions shall apply to the sale of, or the storage, use, or other consumption in this State of, food products for human consumption that were exempted from sales and use taxes by Section 6359 of the Revenue and Taxation Code, as that statute read on November 6, 2018. The Legislature may exempt the sale of, or the storage, use, or other consumption in this State of, any food product from sales or use tax by a statute that becomes operative on or after November 7, 2018.
44+SEC. 34. Neither (a) Before November 7, 2018, the State of California nor and any of its political subdivisions shall not levy or collect a sales or use tax on the sale of, or the storage, use use, or other consumption in this State of food products for human consumption except as provided by statute as of the effective date of this section. January 1, 1993.(b) On and after April 1, 2019, any sales or use tax levied by the State of California or any of its political subdivisions shall apply to the sale of, or the storage, use, or other consumption in this State of, food products for human consumption that were exempted from sales and use taxes by Section 6359 of the Revenue and Taxation Code, as that statute read on November 6, 2018. The Legislature may exempt the sale of, or the storage, use, or other consumption in this State of, any food product from sales or use tax by a statute that becomes operative on or after November 7, 2018.
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46-SEC. 34. (a) Before November 7, 2018, the State of California and any of its political subdivisions shall not levy or collect a sales or use tax on the sale of, or the storage, use, or other consumption in this State of food products for human consumption except as provided by statute as of January 1, 1993.(b) On and after April July 1, 2019, any sales or use tax levied by the State of California or any of its political subdivisions shall apply to the sale of, or the storage, use, or other consumption in this State of, food products for human consumption that were exempted from sales and use taxes by Section 6359 of the Revenue and Taxation Code, as that statute read on November 6, 2018. The Legislature may exempt the sale of, or the storage, use, or other consumption in this State of, any food product from sales or use tax by a statute that becomes operative on or after November 7, 2018.
46+SEC. 34. Neither (a) Before November 7, 2018, the State of California nor and any of its political subdivisions shall not levy or collect a sales or use tax on the sale of, or the storage, use use, or other consumption in this State of food products for human consumption except as provided by statute as of the effective date of this section. January 1, 1993.(b) On and after April 1, 2019, any sales or use tax levied by the State of California or any of its political subdivisions shall apply to the sale of, or the storage, use, or other consumption in this State of, food products for human consumption that were exempted from sales and use taxes by Section 6359 of the Revenue and Taxation Code, as that statute read on November 6, 2018. The Legislature may exempt the sale of, or the storage, use, or other consumption in this State of, any food product from sales or use tax by a statute that becomes operative on or after November 7, 2018.
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48-SEC. 34. (a) Before November 7, 2018, the State of California and any of its political subdivisions shall not levy or collect a sales or use tax on the sale of, or the storage, use, or other consumption in this State of food products for human consumption except as provided by statute as of January 1, 1993.(b) On and after April July 1, 2019, any sales or use tax levied by the State of California or any of its political subdivisions shall apply to the sale of, or the storage, use, or other consumption in this State of, food products for human consumption that were exempted from sales and use taxes by Section 6359 of the Revenue and Taxation Code, as that statute read on November 6, 2018. The Legislature may exempt the sale of, or the storage, use, or other consumption in this State of, any food product from sales or use tax by a statute that becomes operative on or after November 7, 2018.
48+SEC. 34. Neither (a) Before November 7, 2018, the State of California nor and any of its political subdivisions shall not levy or collect a sales or use tax on the sale of, or the storage, use use, or other consumption in this State of food products for human consumption except as provided by statute as of the effective date of this section. January 1, 1993.(b) On and after April 1, 2019, any sales or use tax levied by the State of California or any of its political subdivisions shall apply to the sale of, or the storage, use, or other consumption in this State of, food products for human consumption that were exempted from sales and use taxes by Section 6359 of the Revenue and Taxation Code, as that statute read on November 6, 2018. The Legislature may exempt the sale of, or the storage, use, or other consumption in this State of, any food product from sales or use tax by a statute that becomes operative on or after November 7, 2018.
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52-SEC. 34. (a) Before November 7, 2018, the State of California and any of its political subdivisions shall not levy or collect a sales or use tax on the sale of, or the storage, use, or other consumption in this State of food products for human consumption except as provided by statute as of January 1, 1993.
52+SEC. 34. Neither (a) Before November 7, 2018, the State of California nor and any of its political subdivisions shall not levy or collect a sales or use tax on the sale of, or the storage, use use, or other consumption in this State of food products for human consumption except as provided by statute as of the effective date of this section. January 1, 1993.
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54-(b) On and after April July 1, 2019, any sales or use tax levied by the State of California or any of its political subdivisions shall apply to the sale of, or the storage, use, or other consumption in this State of, food products for human consumption that were exempted from sales and use taxes by Section 6359 of the Revenue and Taxation Code, as that statute read on November 6, 2018. The Legislature may exempt the sale of, or the storage, use, or other consumption in this State of, any food product from sales or use tax by a statute that becomes operative on or after November 7, 2018.
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56-Second That this measure shall be submitted to the voters only if Assembly Bill 274 of the 201718 Regular Session is enacted.
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58-Second That this measure shall be submitted to the voters only if Assembly Bill 274 of the 201718 Regular Session is enacted.
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60-Second That this measure shall be submitted to the voters only if Assembly Bill 274 of the 201718 Regular Session is enacted.
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62-### Second
54+(b) On and after April 1, 2019, any sales or use tax levied by the State of California or any of its political subdivisions shall apply to the sale of, or the storage, use, or other consumption in this State of, food products for human consumption that were exempted from sales and use taxes by Section 6359 of the Revenue and Taxation Code, as that statute read on November 6, 2018. The Legislature may exempt the sale of, or the storage, use, or other consumption in this State of, any food product from sales or use tax by a statute that becomes operative on or after November 7, 2018.