| 1 | 1 | | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 2379Introduced by Assembly Member SmithFebruary 18, 2020 An act to add and repeal Section 6379.4 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2379, as introduced, Smith. Sales and use taxes: exemption: emergency preparation items.Existing sales and use tax laws impose taxes 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 those laws. This bill, on and after January 1, 2021, until January 1, 2023, would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of, emergency preparation items, as defined, sold or purchased during the 3-day period beginning at 12:01 a.m. on the Saturday before the last Monday in June and ending at midnight on the last Monday in June.Existing law requires a bill that would authorize a new tax expenditure under the Sales and Use Tax Law to identify specific goals, purposes, and objectives that the tax expenditure will achieve, and detailed performance indicators and data collection requirements for determining whether the tax expenditure achieves these goals, purposes, and objectives.This bill would state the intent of the Legislature to enact legislation to comply with those new tax expenditure requirements. 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 Section 2230 of the Revenue and Taxation Code, 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.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 6379.4 is added to the Revenue and Taxation Code, to read:6379.4. (a) On and after January 1, 2021, 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, emergency preparation items sold or purchased during the three-day period beginning at 12:01 a.m. on the Saturday before the last Monday in June and ending at midnight on the last Monday in June.(b) For the purposes of this section, emergency preparation items shall mean all of the following:(1) A portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, if the gross receipts or sales price from the sale or purchase of the portable generator is less than one thousand five hundred dollars ($1,500).(2) The following items if the gross receipts or sales price from the sale or purchase of the item is less than seventy-five dollars ($75):(A) A reusable or artificial ice product.(B) A portable, self-powered light source.(C) A gasoline or diesel fuel container.(D) A AAA cell, AA cell, C cell, D cell, 6 volt, or 9 volt battery, or a package containing more than one battery, other than an automobile or boat battery.(E) A nonelectric cooler or ice chest for food storage.(F) A tarpaulin or other flexible waterproof sheeting.(G) A ground anchor system or tie-down kit.(H) A mobile telephone battery or battery charger.(I) A portable self-powered radio, including a two-way radio or weather-band radio.(J) A fire extinguisher, smoke detector, or carbon monoxide detector.(K) A self-contained first aid kit.(c) This section shall become inoperative on January 1, 2023, and as of that date is repealed.SEC. 2. It is the intent of the Legislature to enact legislation to comply with the requirements of Section 41 of the Revenue and Taxation Code. SEC. 3. 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. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |
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| 3 | 3 | | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 2379Introduced by Assembly Member SmithFebruary 18, 2020 An act to add and repeal Section 6379.4 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2379, as introduced, Smith. Sales and use taxes: exemption: emergency preparation items.Existing sales and use tax laws impose taxes 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 those laws. This bill, on and after January 1, 2021, until January 1, 2023, would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of, emergency preparation items, as defined, sold or purchased during the 3-day period beginning at 12:01 a.m. on the Saturday before the last Monday in June and ending at midnight on the last Monday in June.Existing law requires a bill that would authorize a new tax expenditure under the Sales and Use Tax Law to identify specific goals, purposes, and objectives that the tax expenditure will achieve, and detailed performance indicators and data collection requirements for determining whether the tax expenditure achieves these goals, purposes, and objectives.This bill would state the intent of the Legislature to enact legislation to comply with those new tax expenditure requirements. 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 Section 2230 of the Revenue and Taxation Code, 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.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO |
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| 9 | 9 | | CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION |
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| 11 | 11 | | Assembly Bill |
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| 12 | 12 | | |
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| 13 | 13 | | No. 2379 |
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| 15 | 15 | | Introduced by Assembly Member SmithFebruary 18, 2020 |
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| 16 | 16 | | |
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| 17 | 17 | | Introduced by Assembly Member Smith |
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| 18 | 18 | | February 18, 2020 |
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| 19 | 19 | | |
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| 20 | 20 | | An act to add and repeal Section 6379.4 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. |
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| 21 | 21 | | |
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| 22 | 22 | | LEGISLATIVE COUNSEL'S DIGEST |
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| 23 | 23 | | |
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| 24 | 24 | | ## LEGISLATIVE COUNSEL'S DIGEST |
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| 25 | 25 | | |
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| 26 | 26 | | AB 2379, as introduced, Smith. Sales and use taxes: exemption: emergency preparation items. |
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| 27 | 27 | | |
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| 28 | 28 | | Existing sales and use tax laws impose taxes 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 those laws. This bill, on and after January 1, 2021, until January 1, 2023, would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of, emergency preparation items, as defined, sold or purchased during the 3-day period beginning at 12:01 a.m. on the Saturday before the last Monday in June and ending at midnight on the last Monday in June.Existing law requires a bill that would authorize a new tax expenditure under the Sales and Use Tax Law to identify specific goals, purposes, and objectives that the tax expenditure will achieve, and detailed performance indicators and data collection requirements for determining whether the tax expenditure achieves these goals, purposes, and objectives.This bill would state the intent of the Legislature to enact legislation to comply with those new tax expenditure requirements. 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 Section 2230 of the Revenue and Taxation Code, 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. |
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| 30 | 30 | | Existing sales and use tax laws impose taxes 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 those laws. |
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| 31 | 31 | | |
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| 32 | 32 | | This bill, on and after January 1, 2021, until January 1, 2023, would exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of, emergency preparation items, as defined, sold or purchased during the 3-day period beginning at 12:01 a.m. on the Saturday before the last Monday in June and ending at midnight on the last Monday in June. |
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| 33 | 33 | | |
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| 34 | 34 | | Existing law requires a bill that would authorize a new tax expenditure under the Sales and Use Tax Law to identify specific goals, purposes, and objectives that the tax expenditure will achieve, and detailed performance indicators and data collection requirements for determining whether the tax expenditure achieves these goals, purposes, and objectives. |
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| 35 | 35 | | |
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| 36 | 36 | | This bill would state the intent of the Legislature to enact legislation to comply with those new tax expenditure requirements. |
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| 37 | 37 | | |
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| 38 | 38 | | 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. |
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| 39 | 39 | | |
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| 40 | 40 | | Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. |
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| 41 | 41 | | |
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| 42 | 42 | | This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, 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. |
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| 43 | 43 | | |
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| 44 | 44 | | This bill would take effect immediately as a tax levy. |
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| 45 | 45 | | |
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| 46 | 46 | | ## Digest Key |
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| 47 | 47 | | |
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| 48 | 48 | | ## Bill Text |
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| 49 | 49 | | |
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| 50 | 50 | | The people of the State of California do enact as follows:SECTION 1. Section 6379.4 is added to the Revenue and Taxation Code, to read:6379.4. (a) On and after January 1, 2021, 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, emergency preparation items sold or purchased during the three-day period beginning at 12:01 a.m. on the Saturday before the last Monday in June and ending at midnight on the last Monday in June.(b) For the purposes of this section, emergency preparation items shall mean all of the following:(1) A portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, if the gross receipts or sales price from the sale or purchase of the portable generator is less than one thousand five hundred dollars ($1,500).(2) The following items if the gross receipts or sales price from the sale or purchase of the item is less than seventy-five dollars ($75):(A) A reusable or artificial ice product.(B) A portable, self-powered light source.(C) A gasoline or diesel fuel container.(D) A AAA cell, AA cell, C cell, D cell, 6 volt, or 9 volt battery, or a package containing more than one battery, other than an automobile or boat battery.(E) A nonelectric cooler or ice chest for food storage.(F) A tarpaulin or other flexible waterproof sheeting.(G) A ground anchor system or tie-down kit.(H) A mobile telephone battery or battery charger.(I) A portable self-powered radio, including a two-way radio or weather-band radio.(J) A fire extinguisher, smoke detector, or carbon monoxide detector.(K) A self-contained first aid kit.(c) This section shall become inoperative on January 1, 2023, and as of that date is repealed.SEC. 2. It is the intent of the Legislature to enact legislation to comply with the requirements of Section 41 of the Revenue and Taxation Code. SEC. 3. 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. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |
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| 52 | 52 | | The people of the State of California do enact as follows: |
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| 54 | 54 | | ## The people of the State of California do enact as follows: |
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| 56 | 56 | | SECTION 1. Section 6379.4 is added to the Revenue and Taxation Code, to read:6379.4. (a) On and after January 1, 2021, 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, emergency preparation items sold or purchased during the three-day period beginning at 12:01 a.m. on the Saturday before the last Monday in June and ending at midnight on the last Monday in June.(b) For the purposes of this section, emergency preparation items shall mean all of the following:(1) A portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, if the gross receipts or sales price from the sale or purchase of the portable generator is less than one thousand five hundred dollars ($1,500).(2) The following items if the gross receipts or sales price from the sale or purchase of the item is less than seventy-five dollars ($75):(A) A reusable or artificial ice product.(B) A portable, self-powered light source.(C) A gasoline or diesel fuel container.(D) A AAA cell, AA cell, C cell, D cell, 6 volt, or 9 volt battery, or a package containing more than one battery, other than an automobile or boat battery.(E) A nonelectric cooler or ice chest for food storage.(F) A tarpaulin or other flexible waterproof sheeting.(G) A ground anchor system or tie-down kit.(H) A mobile telephone battery or battery charger.(I) A portable self-powered radio, including a two-way radio or weather-band radio.(J) A fire extinguisher, smoke detector, or carbon monoxide detector.(K) A self-contained first aid kit.(c) This section shall become inoperative on January 1, 2023, and as of that date is repealed. |
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| 58 | 58 | | SECTION 1. Section 6379.4 is added to the Revenue and Taxation Code, to read: |
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| 59 | 59 | | |
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| 60 | 60 | | ### SECTION 1. |
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| 62 | 62 | | 6379.4. (a) On and after January 1, 2021, 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, emergency preparation items sold or purchased during the three-day period beginning at 12:01 a.m. on the Saturday before the last Monday in June and ending at midnight on the last Monday in June.(b) For the purposes of this section, emergency preparation items shall mean all of the following:(1) A portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, if the gross receipts or sales price from the sale or purchase of the portable generator is less than one thousand five hundred dollars ($1,500).(2) The following items if the gross receipts or sales price from the sale or purchase of the item is less than seventy-five dollars ($75):(A) A reusable or artificial ice product.(B) A portable, self-powered light source.(C) A gasoline or diesel fuel container.(D) A AAA cell, AA cell, C cell, D cell, 6 volt, or 9 volt battery, or a package containing more than one battery, other than an automobile or boat battery.(E) A nonelectric cooler or ice chest for food storage.(F) A tarpaulin or other flexible waterproof sheeting.(G) A ground anchor system or tie-down kit.(H) A mobile telephone battery or battery charger.(I) A portable self-powered radio, including a two-way radio or weather-band radio.(J) A fire extinguisher, smoke detector, or carbon monoxide detector.(K) A self-contained first aid kit.(c) This section shall become inoperative on January 1, 2023, and as of that date is repealed. |
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| 64 | 64 | | 6379.4. (a) On and after January 1, 2021, 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, emergency preparation items sold or purchased during the three-day period beginning at 12:01 a.m. on the Saturday before the last Monday in June and ending at midnight on the last Monday in June.(b) For the purposes of this section, emergency preparation items shall mean all of the following:(1) A portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, if the gross receipts or sales price from the sale or purchase of the portable generator is less than one thousand five hundred dollars ($1,500).(2) The following items if the gross receipts or sales price from the sale or purchase of the item is less than seventy-five dollars ($75):(A) A reusable or artificial ice product.(B) A portable, self-powered light source.(C) A gasoline or diesel fuel container.(D) A AAA cell, AA cell, C cell, D cell, 6 volt, or 9 volt battery, or a package containing more than one battery, other than an automobile or boat battery.(E) A nonelectric cooler or ice chest for food storage.(F) A tarpaulin or other flexible waterproof sheeting.(G) A ground anchor system or tie-down kit.(H) A mobile telephone battery or battery charger.(I) A portable self-powered radio, including a two-way radio or weather-band radio.(J) A fire extinguisher, smoke detector, or carbon monoxide detector.(K) A self-contained first aid kit.(c) This section shall become inoperative on January 1, 2023, and as of that date is repealed. |
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| 66 | 66 | | 6379.4. (a) On and after January 1, 2021, 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, emergency preparation items sold or purchased during the three-day period beginning at 12:01 a.m. on the Saturday before the last Monday in June and ending at midnight on the last Monday in June.(b) For the purposes of this section, emergency preparation items shall mean all of the following:(1) A portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, if the gross receipts or sales price from the sale or purchase of the portable generator is less than one thousand five hundred dollars ($1,500).(2) The following items if the gross receipts or sales price from the sale or purchase of the item is less than seventy-five dollars ($75):(A) A reusable or artificial ice product.(B) A portable, self-powered light source.(C) A gasoline or diesel fuel container.(D) A AAA cell, AA cell, C cell, D cell, 6 volt, or 9 volt battery, or a package containing more than one battery, other than an automobile or boat battery.(E) A nonelectric cooler or ice chest for food storage.(F) A tarpaulin or other flexible waterproof sheeting.(G) A ground anchor system or tie-down kit.(H) A mobile telephone battery or battery charger.(I) A portable self-powered radio, including a two-way radio or weather-band radio.(J) A fire extinguisher, smoke detector, or carbon monoxide detector.(K) A self-contained first aid kit.(c) This section shall become inoperative on January 1, 2023, and as of that date is repealed. |
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| 70 | 70 | | 6379.4. (a) On and after January 1, 2021, 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, emergency preparation items sold or purchased during the three-day period beginning at 12:01 a.m. on the Saturday before the last Monday in June and ending at midnight on the last Monday in June. |
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| 71 | 71 | | |
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| 72 | 72 | | (b) For the purposes of this section, emergency preparation items shall mean all of the following: |
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| 74 | 74 | | (1) A portable generator used to provide light or communications or to preserve perishable food in the event of a power outage, if the gross receipts or sales price from the sale or purchase of the portable generator is less than one thousand five hundred dollars ($1,500). |
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| 76 | 76 | | (2) The following items if the gross receipts or sales price from the sale or purchase of the item is less than seventy-five dollars ($75): |
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| 78 | 78 | | (A) A reusable or artificial ice product. |
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| 80 | 80 | | (B) A portable, self-powered light source. |
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| 82 | 82 | | (C) A gasoline or diesel fuel container. |
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| 83 | 83 | | |
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| 84 | 84 | | (D) A AAA cell, AA cell, C cell, D cell, 6 volt, or 9 volt battery, or a package containing more than one battery, other than an automobile or boat battery. |
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| 85 | 85 | | |
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| 86 | 86 | | (E) A nonelectric cooler or ice chest for food storage. |
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| 87 | 87 | | |
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| 88 | 88 | | (F) A tarpaulin or other flexible waterproof sheeting. |
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| 89 | 89 | | |
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| 90 | 90 | | (G) A ground anchor system or tie-down kit. |
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| 91 | 91 | | |
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| 92 | 92 | | (H) A mobile telephone battery or battery charger. |
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| 93 | 93 | | |
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| 94 | 94 | | (I) A portable self-powered radio, including a two-way radio or weather-band radio. |
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| 96 | 96 | | (J) A fire extinguisher, smoke detector, or carbon monoxide detector. |
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| 97 | 97 | | |
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| 98 | 98 | | (K) A self-contained first aid kit. |
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| 99 | 99 | | |
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| 100 | 100 | | (c) This section shall become inoperative on January 1, 2023, and as of that date is repealed. |
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| 101 | 101 | | |
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| 102 | 102 | | SEC. 2. It is the intent of the Legislature to enact legislation to comply with the requirements of Section 41 of the Revenue and Taxation Code. |
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| 104 | 104 | | SEC. 2. It is the intent of the Legislature to enact legislation to comply with the requirements of Section 41 of the Revenue and Taxation Code. |
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| 106 | 106 | | SEC. 2. It is the intent of the Legislature to enact legislation to comply with the requirements of Section 41 of the Revenue and Taxation Code. |
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| 107 | 107 | | |
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| 108 | 108 | | ### SEC. 2. |
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| 110 | 110 | | SEC. 3. 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. |
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| 112 | 112 | | SEC. 3. 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. |
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| 114 | 114 | | SEC. 3. 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. |
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| 115 | 115 | | |
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| 116 | 116 | | ### SEC. 3. |
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| 118 | 118 | | SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |
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| 120 | 120 | | SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |
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| 121 | 121 | | |
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| 122 | 122 | | SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. |
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| 123 | 123 | | |
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| 124 | 124 | | ### SEC. 4. |
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