CA
California Assembly Bill AB405

California 2019-2020 Regular Session

California Assembly Bill AB405 Compare Versions

OldNewDifferences
1-Amended IN Assembly April 25, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 405Introduced by Assembly Member Blanca RubioFebruary 07, 2019 An act to amend Section 6353 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 405, as amended, Blanca Rubio. Sales and use taxes: exemption: water treatment.The Sales and Use Tax Law imposesExisting sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale in this state of, or the storage, use, or other consumption in this state of, tangible personal property. The law Sales and Use Tax Law provides various exemptions from that tax, including an exemption for the sale of, or the storage, use, or consumption of, gas, electricity, and water when delivered to consumers, as specified.This bill bill, on and after January 1, 2020, and before January 1, 2025, would exempt from that tax the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, chemicals used by a city, county, public utility, and sanitation district to treat water, recycled water, or wastewater regardless of whether those chemicals or other agents become a component part thereof and regardless of whether the treatment takes place before or after the delivery to consumers.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 6353 of the Revenue and Taxation Code is amended to read:6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following:(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used by a city, county, public utility, and sanitation district to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.(b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section.(2) For purposes of this subdivision:(A) Qualified residence means a primary residence, not serviced by gas mains and pipes.(B) Qualified person means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products.(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.(d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code.(e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001.(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision. and after January 1, 2020, and before January 1, 2025.SEC. 2. (a) It is the intent of the Legislature to apply the requirements of Section 41 of the Revenue and Taxation Code to this act. In this connection, the Legislature finds and declares all of the following:(1) The goal of this act in amending Section 6353 to the Revenue and Taxation Code is to encourage water reuse and to promote water recycling and related technologies by lowering the economic costs of water reuse through a modest sales tax exemption for the sale of chemicals and other agents used by a city, county, public utility, of sanitation district to treat water, recycled water, or wastewater.(2) The Legislature will measure the success of this act in meeting that goal by evaluating the overall increase in recycled water recovery in future years by cities, counties, public utilities, and sanitation districts, especially by those entities that have significant amounts of recycled water. In its evaluation, the Legislature should assign an inflationary or population factor and then look at recycled water recovery beyond that baseline and attribute that increase in recycled water recovery to the lower costs of recycled water due to the sales and use tax exemption provided by Section 6353 of the Revenue and Taxation Code, as amended by this act.(3) The Legislature may also look into any increases in the cost of water as reported by the Public Utilities Commission or in available information from cities, counties, public utilities, and sanitation districts.(b) To assist the Legislature in determining whether the sales and use tax exemption provided by Section 6353 of the Revenue and Taxation Code, as amended by this act, is meeting the goals specified in subdivision (a), beginning on or before March 1, 2021, and on or before March 1 every year thereafter until March 1, 2025, the California Department of Tax and Fee Administration shall calculate and report to the Legislature the aggregate amount of exemptions provided by Section 6353 of the Revenue and Taxation Code, as amended by this act, in the previous calendar year. Any report shall be submitted in compliance with Section 9795 of the Government Code.SEC. 2.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. 3.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.
1+CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 405Introduced by Assembly Member Blanca RubioFebruary 07, 2019 An act to amend Section 6353 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 405, as introduced, Blanca Rubio. Sales and use taxes: exemption: water treatment.The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale in this state of, or the storage, use, or other consumption in this state of, tangible personal property. The law provides various exemptions from that tax, including an exemption for the sale of, or the storage, use, or consumption of, gas, electricity, and water when delivered to consumers, as specified.This bill would exempt from that tax the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, chemicals used to treat water, recycled water, or wastewater regardless of whether those chemicals or other agents become a component part thereof and regardless of whether the treatment takes place before or after the delivery to consumers.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 6353 of the Revenue and Taxation Code is amended to read:6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following:(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.(b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section.(2) For purposes of this subdivision:(A) Qualified residence means a primary residence, not serviced by gas mains and pipes.(B) Qualified person means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products.(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in his or her the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.(d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code.(e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001.(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision.SEC. 2. 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. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
22
3- Amended IN Assembly April 25, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 405Introduced by Assembly Member Blanca RubioFebruary 07, 2019 An act to amend Section 6353 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 405, as amended, Blanca Rubio. Sales and use taxes: exemption: water treatment.The Sales and Use Tax Law imposesExisting sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale in this state of, or the storage, use, or other consumption in this state of, tangible personal property. The law Sales and Use Tax Law provides various exemptions from that tax, including an exemption for the sale of, or the storage, use, or consumption of, gas, electricity, and water when delivered to consumers, as specified.This bill bill, on and after January 1, 2020, and before January 1, 2025, would exempt from that tax the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, chemicals used by a city, county, public utility, and sanitation district to treat water, recycled water, or wastewater regardless of whether those chemicals or other agents become a component part thereof and regardless of whether the treatment takes place before or after the delivery to consumers.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
3+ CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Assembly Bill No. 405Introduced by Assembly Member Blanca RubioFebruary 07, 2019 An act to amend Section 6353 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 405, as introduced, Blanca Rubio. Sales and use taxes: exemption: water treatment.The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale in this state of, or the storage, use, or other consumption in this state of, tangible personal property. The law provides various exemptions from that tax, including an exemption for the sale of, or the storage, use, or consumption of, gas, electricity, and water when delivered to consumers, as specified.This bill would exempt from that tax the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, chemicals used to treat water, recycled water, or wastewater regardless of whether those chemicals or other agents become a component part thereof and regardless of whether the treatment takes place before or after the delivery to consumers.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
44
5- Amended IN Assembly April 25, 2019
65
7-Amended IN Assembly April 25, 2019
6+
7+
88
99 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
1010
1111 Assembly Bill No. 405
1212
1313 Introduced by Assembly Member Blanca RubioFebruary 07, 2019
1414
1515 Introduced by Assembly Member Blanca Rubio
1616 February 07, 2019
1717
1818 An act to amend Section 6353 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
1919
2020 LEGISLATIVE COUNSEL'S DIGEST
2121
2222 ## LEGISLATIVE COUNSEL'S DIGEST
2323
24-AB 405, as amended, Blanca Rubio. Sales and use taxes: exemption: water treatment.
24+AB 405, as introduced, Blanca Rubio. Sales and use taxes: exemption: water treatment.
2525
26-The Sales and Use Tax Law imposesExisting sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale in this state of, or the storage, use, or other consumption in this state of, tangible personal property. The law Sales and Use Tax Law provides various exemptions from that tax, including an exemption for the sale of, or the storage, use, or consumption of, gas, electricity, and water when delivered to consumers, as specified.This bill bill, on and after January 1, 2020, and before January 1, 2025, would exempt from that tax the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, chemicals used by a city, county, public utility, and sanitation district to treat water, recycled water, or wastewater regardless of whether those chemicals or other agents become a component part thereof and regardless of whether the treatment takes place before or after the delivery to consumers.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.
26+The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale in this state of, or the storage, use, or other consumption in this state of, tangible personal property. The law provides various exemptions from that tax, including an exemption for the sale of, or the storage, use, or consumption of, gas, electricity, and water when delivered to consumers, as specified.This bill would exempt from that tax the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, chemicals used to treat water, recycled water, or wastewater regardless of whether those chemicals or other agents become a component part thereof and regardless of whether the treatment takes place before or after the delivery to consumers.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.
2727
28-The Sales and Use Tax Law imposes
28+The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale in this state of, or the storage, use, or other consumption in this state of, tangible personal property. The law provides various exemptions from that tax, including an exemption for the sale of, or the storage, use, or consumption of, gas, electricity, and water when delivered to consumers, as specified.
2929
30-
31-
32-Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale in this state of, or the storage, use, or other consumption in this state of, tangible personal property. The law Sales and Use Tax Law provides various exemptions from that tax, including an exemption for the sale of, or the storage, use, or consumption of, gas, electricity, and water when delivered to consumers, as specified.
33-
34-This bill bill, on and after January 1, 2020, and before January 1, 2025, would exempt from that tax the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, chemicals used by a city, county, public utility, and sanitation district to treat water, recycled water, or wastewater regardless of whether those chemicals or other agents become a component part thereof and regardless of whether the treatment takes place before or after the delivery to consumers.
30+This bill would exempt from that tax the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, chemicals used to treat water, recycled water, or wastewater regardless of whether those chemicals or other agents become a component part thereof and regardless of whether the treatment takes place before or after the delivery to consumers.
3531
3632 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.
3733
3834 Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.
3935
4036 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.
4137
4238 This bill would take effect immediately as a tax levy.
4339
4440 ## Digest Key
4541
4642 ## Bill Text
4743
48-The people of the State of California do enact as follows:SECTION 1. Section 6353 of the Revenue and Taxation Code is amended to read:6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following:(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used by a city, county, public utility, and sanitation district to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.(b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section.(2) For purposes of this subdivision:(A) Qualified residence means a primary residence, not serviced by gas mains and pipes.(B) Qualified person means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products.(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.(d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code.(e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001.(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision. and after January 1, 2020, and before January 1, 2025.SEC. 2. (a) It is the intent of the Legislature to apply the requirements of Section 41 of the Revenue and Taxation Code to this act. In this connection, the Legislature finds and declares all of the following:(1) The goal of this act in amending Section 6353 to the Revenue and Taxation Code is to encourage water reuse and to promote water recycling and related technologies by lowering the economic costs of water reuse through a modest sales tax exemption for the sale of chemicals and other agents used by a city, county, public utility, of sanitation district to treat water, recycled water, or wastewater.(2) The Legislature will measure the success of this act in meeting that goal by evaluating the overall increase in recycled water recovery in future years by cities, counties, public utilities, and sanitation districts, especially by those entities that have significant amounts of recycled water. In its evaluation, the Legislature should assign an inflationary or population factor and then look at recycled water recovery beyond that baseline and attribute that increase in recycled water recovery to the lower costs of recycled water due to the sales and use tax exemption provided by Section 6353 of the Revenue and Taxation Code, as amended by this act.(3) The Legislature may also look into any increases in the cost of water as reported by the Public Utilities Commission or in available information from cities, counties, public utilities, and sanitation districts.(b) To assist the Legislature in determining whether the sales and use tax exemption provided by Section 6353 of the Revenue and Taxation Code, as amended by this act, is meeting the goals specified in subdivision (a), beginning on or before March 1, 2021, and on or before March 1 every year thereafter until March 1, 2025, the California Department of Tax and Fee Administration shall calculate and report to the Legislature the aggregate amount of exemptions provided by Section 6353 of the Revenue and Taxation Code, as amended by this act, in the previous calendar year. Any report shall be submitted in compliance with Section 9795 of the Government Code.SEC. 2.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. 3.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.
44+The people of the State of California do enact as follows:SECTION 1. Section 6353 of the Revenue and Taxation Code is amended to read:6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following:(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.(b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section.(2) For purposes of this subdivision:(A) Qualified residence means a primary residence, not serviced by gas mains and pipes.(B) Qualified person means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products.(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in his or her the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.(d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code.(e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001.(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision.SEC. 2. 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. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
4945
5046 The people of the State of California do enact as follows:
5147
5248 ## The people of the State of California do enact as follows:
5349
54-SECTION 1. Section 6353 of the Revenue and Taxation Code is amended to read:6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following:(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used by a city, county, public utility, and sanitation district to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.(b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section.(2) For purposes of this subdivision:(A) Qualified residence means a primary residence, not serviced by gas mains and pipes.(B) Qualified person means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products.(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.(d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code.(e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001.(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision. and after January 1, 2020, and before January 1, 2025.
50+SECTION 1. Section 6353 of the Revenue and Taxation Code is amended to read:6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following:(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.(b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section.(2) For purposes of this subdivision:(A) Qualified residence means a primary residence, not serviced by gas mains and pipes.(B) Qualified person means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products.(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in his or her the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.(d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code.(e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001.(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision.
5551
5652 SECTION 1. Section 6353 of the Revenue and Taxation Code is amended to read:
5753
5854 ### SECTION 1.
5955
60-6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following:(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used by a city, county, public utility, and sanitation district to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.(b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section.(2) For purposes of this subdivision:(A) Qualified residence means a primary residence, not serviced by gas mains and pipes.(B) Qualified person means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products.(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.(d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code.(e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001.(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision. and after January 1, 2020, and before January 1, 2025.
56+6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following:(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.(b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section.(2) For purposes of this subdivision:(A) Qualified residence means a primary residence, not serviced by gas mains and pipes.(B) Qualified person means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products.(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in his or her the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.(d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code.(e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001.(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision.
6157
62-6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following:(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used by a city, county, public utility, and sanitation district to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.(b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section.(2) For purposes of this subdivision:(A) Qualified residence means a primary residence, not serviced by gas mains and pipes.(B) Qualified person means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products.(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.(d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code.(e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001.(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision. and after January 1, 2020, and before January 1, 2025.
58+6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following:(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.(b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section.(2) For purposes of this subdivision:(A) Qualified residence means a primary residence, not serviced by gas mains and pipes.(B) Qualified person means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products.(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in his or her the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.(d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code.(e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001.(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision.
6359
64-6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following:(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used by a city, county, public utility, and sanitation district to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.(b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section.(2) For purposes of this subdivision:(A) Qualified residence means a primary residence, not serviced by gas mains and pipes.(B) Qualified person means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products.(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.(d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code.(e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001.(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision. and after January 1, 2020, and before January 1, 2025.
60+6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following:(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.(b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section.(2) For purposes of this subdivision:(A) Qualified residence means a primary residence, not serviced by gas mains and pipes.(B) Qualified person means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products.(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in his or her the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.(d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code.(e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001.(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision.
6561
6662
6763
6864 6353. There are exempted from the taxes imposed by this part the gross receipts derived from the sales, furnishing, or service of and the storage, use, or other consumption in this state of, all of the following:
6965
70-(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used by a city, county, public utility, and sanitation district to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.
66+(a) Gas, electricity, and water, including steam and geothermal steam, brines, and heat, when delivered to consumers through mains, lines, or pipes. This exemption includes chemicals and other agents used to treat water, recycled water, or wastewater, regardless of whether the chemicals and other agents become a component part thereof, and regardless of whether the treatment takes place before or after the delivery to consumers.
7167
7268 (b) (1) Liquefied petroleum gas, delivered to a qualified residence by the seller, that is sold for household use in the qualified residence, or liquefied petroleum gas that is purchased for use by a qualified person to be used in producing and harvesting agricultural products; provided, in either case, the liquefied petroleum gas is delivered into a tank with a storage capacity for liquefied petroleum gas that is equal to or greater than 30 gallons. This subdivision may not be construed to provide any exemption from any tax levied by a city, county, or city and county pursuant to Section 7284.3, or any successor to that section.
7369
7470 (2) For purposes of this subdivision:
7571
7672 (A) Qualified residence means a primary residence, not serviced by gas mains and pipes.
7773
7874 (B) Qualified person means any person engaged in a line of business described in Codes 0111 to 0291, inclusive, of the Standard Industrial Classification Manual published by the United States Office of Management and Budget, 1987 Edition, and any other person that assists that person in the lines of business described in this paragraph in producing and harvesting agricultural products.
7975
80-(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.
76+(c) Water, when sold to an individual in bulk quantities of 50 gallons or more, for general household use in his or her the individuals residence if the residence is located in an area not serviced by mains, lines, or pipes.
8177
8278 (d) Exhaust steam, waste steam, heat, or resultant energy, produced in connection with cogeneration technology, as defined in Section 25134 of the Public Resources Code.
8379
8480 (e) The exemptions provided by subdivision (b) shall be effective starting September 1, 2001.
8581
86-(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision. and after January 1, 2020, and before January 1, 2025.
82+(f) The amendments made by the act adding this subdivision shall be operative on the effective date of the act adding this subdivision.
8783
88-SEC. 2. (a) It is the intent of the Legislature to apply the requirements of Section 41 of the Revenue and Taxation Code to this act. In this connection, the Legislature finds and declares all of the following:(1) The goal of this act in amending Section 6353 to the Revenue and Taxation Code is to encourage water reuse and to promote water recycling and related technologies by lowering the economic costs of water reuse through a modest sales tax exemption for the sale of chemicals and other agents used by a city, county, public utility, of sanitation district to treat water, recycled water, or wastewater.(2) The Legislature will measure the success of this act in meeting that goal by evaluating the overall increase in recycled water recovery in future years by cities, counties, public utilities, and sanitation districts, especially by those entities that have significant amounts of recycled water. In its evaluation, the Legislature should assign an inflationary or population factor and then look at recycled water recovery beyond that baseline and attribute that increase in recycled water recovery to the lower costs of recycled water due to the sales and use tax exemption provided by Section 6353 of the Revenue and Taxation Code, as amended by this act.(3) The Legislature may also look into any increases in the cost of water as reported by the Public Utilities Commission or in available information from cities, counties, public utilities, and sanitation districts.(b) To assist the Legislature in determining whether the sales and use tax exemption provided by Section 6353 of the Revenue and Taxation Code, as amended by this act, is meeting the goals specified in subdivision (a), beginning on or before March 1, 2021, and on or before March 1 every year thereafter until March 1, 2025, the California Department of Tax and Fee Administration shall calculate and report to the Legislature the aggregate amount of exemptions provided by Section 6353 of the Revenue and Taxation Code, as amended by this act, in the previous calendar year. Any report shall be submitted in compliance with Section 9795 of the Government Code.
84+SEC. 2. 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.
8985
90-SEC. 2. (a) It is the intent of the Legislature to apply the requirements of Section 41 of the Revenue and Taxation Code to this act. In this connection, the Legislature finds and declares all of the following:(1) The goal of this act in amending Section 6353 to the Revenue and Taxation Code is to encourage water reuse and to promote water recycling and related technologies by lowering the economic costs of water reuse through a modest sales tax exemption for the sale of chemicals and other agents used by a city, county, public utility, of sanitation district to treat water, recycled water, or wastewater.(2) The Legislature will measure the success of this act in meeting that goal by evaluating the overall increase in recycled water recovery in future years by cities, counties, public utilities, and sanitation districts, especially by those entities that have significant amounts of recycled water. In its evaluation, the Legislature should assign an inflationary or population factor and then look at recycled water recovery beyond that baseline and attribute that increase in recycled water recovery to the lower costs of recycled water due to the sales and use tax exemption provided by Section 6353 of the Revenue and Taxation Code, as amended by this act.(3) The Legislature may also look into any increases in the cost of water as reported by the Public Utilities Commission or in available information from cities, counties, public utilities, and sanitation districts.(b) To assist the Legislature in determining whether the sales and use tax exemption provided by Section 6353 of the Revenue and Taxation Code, as amended by this act, is meeting the goals specified in subdivision (a), beginning on or before March 1, 2021, and on or before March 1 every year thereafter until March 1, 2025, the California Department of Tax and Fee Administration shall calculate and report to the Legislature the aggregate amount of exemptions provided by Section 6353 of the Revenue and Taxation Code, as amended by this act, in the previous calendar year. Any report shall be submitted in compliance with Section 9795 of the Government Code.
86+SEC. 2. 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.
9187
92-SEC. 2. (a) It is the intent of the Legislature to apply the requirements of Section 41 of the Revenue and Taxation Code to this act. In this connection, the Legislature finds and declares all of the following:
88+SEC. 2. 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.
9389
9490 ### SEC. 2.
9591
96-(1) The goal of this act in amending Section 6353 to the Revenue and Taxation Code is to encourage water reuse and to promote water recycling and related technologies by lowering the economic costs of water reuse through a modest sales tax exemption for the sale of chemicals and other agents used by a city, county, public utility, of sanitation district to treat water, recycled water, or wastewater.
92+SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
9793
98-(2) The Legislature will measure the success of this act in meeting that goal by evaluating the overall increase in recycled water recovery in future years by cities, counties, public utilities, and sanitation districts, especially by those entities that have significant amounts of recycled water. In its evaluation, the Legislature should assign an inflationary or population factor and then look at recycled water recovery beyond that baseline and attribute that increase in recycled water recovery to the lower costs of recycled water due to the sales and use tax exemption provided by Section 6353 of the Revenue and Taxation Code, as amended by this act.
94+SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
9995
100-(3) The Legislature may also look into any increases in the cost of water as reported by the Public Utilities Commission or in available information from cities, counties, public utilities, and sanitation districts.
96+SEC. 3. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.
10197
102-(b) To assist the Legislature in determining whether the sales and use tax exemption provided by Section 6353 of the Revenue and Taxation Code, as amended by this act, is meeting the goals specified in subdivision (a), beginning on or before March 1, 2021, and on or before March 1 every year thereafter until March 1, 2025, the California Department of Tax and Fee Administration shall calculate and report to the Legislature the aggregate amount of exemptions provided by Section 6353 of the Revenue and Taxation Code, as amended by this act, in the previous calendar year. Any report shall be submitted in compliance with Section 9795 of the Government Code.
103-
104-SEC. 2.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.
105-
106-SEC. 2.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.
107-
108-SEC. 2.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.
109-
110-### SEC. 2.SEC. 3.
111-
112-SEC. 3.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.
113-
114-SEC. 3.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.
115-
116-SEC. 3.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.
117-
118-### SEC. 3.SEC. 4.
98+### SEC. 3.