California 2019-2020 Regular Session

California Assembly Bill AB2840 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 2840Introduced by Assembly Member Blanca RubioFebruary 20, 2020 An act to amend Section 6363.10 of the Revenue and Taxation Code, relating to sales and use tax. LEGISLATIVE COUNSEL'S DIGESTAB 2840, as introduced, Blanca Rubio. Sales and use tax.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. Those laws provide various exemptions from those taxes, including, until January 1, 2022, an exemption for the sale of, or the storage, use, or other consumption of, menstrual hygiene products. This bill would make a nonsubstantive change to those provisions.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 6363.10 of the Revenue and Taxation Code is amended to read:6363.10. (a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, menstrual hygiene products.(b) For purposes of this section, menstrual hygiene products shall only include the following: following items:(1) Tampons.(2) Sanitary napkins primarily designed and labeled for menstrual hygiene use.(3) Menstrual sponges.(4) Menstrual cups.(c) This section shall become inoperative on January 1, 2022.
2	2
3	3	CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 2840Introduced by Assembly Member Blanca RubioFebruary 20, 2020 An act to amend Section 6363.10 of the Revenue and Taxation Code, relating to sales and use tax. LEGISLATIVE COUNSEL'S DIGESTAB 2840, as introduced, Blanca Rubio. Sales and use tax.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. Those laws provide various exemptions from those taxes, including, until January 1, 2022, an exemption for the sale of, or the storage, use, or other consumption of, menstrual hygiene products. This bill would make a nonsubstantive change to those provisions.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
4	4
5	5
6	6
7	7
8	8
9	9	CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
10	10
11	11	Assembly Bill
12	12
13	13	No. 2840
14	14
15	15	Introduced by Assembly Member Blanca RubioFebruary 20, 2020
16	16
17	17	Introduced by Assembly Member Blanca Rubio
18	18	February 20, 2020
19	19
20	20	An act to amend Section 6363.10 of the Revenue and Taxation Code, relating to sales and use tax.
21	21
22	22	LEGISLATIVE COUNSEL'S DIGEST
23	23
24	24	## LEGISLATIVE COUNSEL'S DIGEST
25	25
26	26	AB 2840, as introduced, Blanca Rubio. Sales and use tax.
27	27
28	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. Those laws provide various exemptions from those taxes, including, until January 1, 2022, an exemption for the sale of, or the storage, use, or other consumption of, menstrual hygiene products. This bill would make a nonsubstantive change to those provisions.
29	29
30	30	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. Those laws provide various exemptions from those taxes, including, until January 1, 2022, an exemption for the sale of, or the storage, use, or other consumption of, menstrual hygiene products.
31	31
32	32	This bill would make a nonsubstantive change to those provisions.
33	33
34	34	## Digest Key
35	35
36	36	## Bill Text
37	37
38	38	The people of the State of California do enact as follows:SECTION 1. Section 6363.10 of the Revenue and Taxation Code is amended to read:6363.10. (a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, menstrual hygiene products.(b) For purposes of this section, menstrual hygiene products shall only include the following: following items:(1) Tampons.(2) Sanitary napkins primarily designed and labeled for menstrual hygiene use.(3) Menstrual sponges.(4) Menstrual cups.(c) This section shall become inoperative on January 1, 2022.
39	39
40	40	The people of the State of California do enact as follows:
41	41
42	42	## The people of the State of California do enact as follows:
43	43
44	44	SECTION 1. Section 6363.10 of the Revenue and Taxation Code is amended to read:6363.10. (a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, menstrual hygiene products.(b) For purposes of this section, menstrual hygiene products shall only include the following: following items:(1) Tampons.(2) Sanitary napkins primarily designed and labeled for menstrual hygiene use.(3) Menstrual sponges.(4) Menstrual cups.(c) This section shall become inoperative on January 1, 2022.
45	45
46	46	SECTION 1. Section 6363.10 of the Revenue and Taxation Code is amended to read:
47	47
48	48	### SECTION 1.
49	49
50	50	6363.10. (a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, menstrual hygiene products.(b) For purposes of this section, menstrual hygiene products shall only include the following: following items:(1) Tampons.(2) Sanitary napkins primarily designed and labeled for menstrual hygiene use.(3) Menstrual sponges.(4) Menstrual cups.(c) This section shall become inoperative on January 1, 2022.
51	51
52	52	6363.10. (a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, menstrual hygiene products.(b) For purposes of this section, menstrual hygiene products shall only include the following: following items:(1) Tampons.(2) Sanitary napkins primarily designed and labeled for menstrual hygiene use.(3) Menstrual sponges.(4) Menstrual cups.(c) This section shall become inoperative on January 1, 2022.
53	53
54	54	6363.10. (a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, menstrual hygiene products.(b) For purposes of this section, menstrual hygiene products shall only include the following: following items:(1) Tampons.(2) Sanitary napkins primarily designed and labeled for menstrual hygiene use.(3) Menstrual sponges.(4) Menstrual cups.(c) This section shall become inoperative on January 1, 2022.
55	55
56	56
57	57
58	58	6363.10. (a) On and after January 1, 2020, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, menstrual hygiene products.
59	59
60	60	(b) For purposes of this section, menstrual hygiene products shall only include the following: following items:
61	61
62	62	(1) Tampons.
63	63
64	64	(2) Sanitary napkins primarily designed and labeled for menstrual hygiene use.
65	65
66	66	(3) Menstrual sponges.
67	67
68	68	(4) Menstrual cups.
69	69
70	70	(c) This section shall become inoperative on January 1, 2022.