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.
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
CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
Assembly Bill
No. 2840
Introduced by Assembly Member Blanca RubioFebruary 20, 2020
Introduced by Assembly Member Blanca Rubio
February 20, 2020
An act to amend Section 6363.10 of the Revenue and Taxation Code, relating to sales and use tax.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 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.
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
## Bill Text
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.
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 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.
SECTION 1. Section 6363.10 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
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.
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.
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.
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.