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California Senate Bill SB1330

California 2019-2020 Regular Session

California Senate Bill SB1330 Compare Versions

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1-Amended IN Senate March 26, 2020 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 1330Introduced by Senator UmbergFebruary 21, 2020An act to amend Section 24005 of the Vehicle Code, relating to vehicles. An act to add Section 6368.2 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTSB 1330, as amended, Umberg. Vehicles: equipment. Sales and Use Tax Law: zero emissions vehicle exemption.Existing state 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. The Sales and Use Tax Law provides various exemptions from those taxes.This bill, on or after January 1, 2021, would provide an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, an electric or a hybrid electric vehicle for which the final listing price is not greater than $25,000.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.Existing law generally prohibits the sale, installation, or replacement of vehicle parts for use, or intended use, on a vehicle that is not in conformity with the Vehicle Code.This bill would make a technical, nonsubstantive change to this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 6368.2 is added to the Revenue and Taxation Code, to read:6368.2. (a) On or after January 1, 2021, 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, a qualified fuel efficient vehicle.(b) For purposes of this section, qualified fuel efficient vehicle means an electric vehicle or a hybrid electric vehicle for which the final listing price is not greater than twenty-five thousand dollars ($25,000).SEC. 2. It is the intent of the Legislature to comply with 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.SECTION 1.Section 24005 of the Vehicle Code is amended to read:24005.It is unlawful for any person to sell, offer for sale, lease, install, or replace, either personally or as the agent or employee of another, or through such agent or employee, any glass, lighting equipment, signal devices, brakes, vacuum or pressure hose, muffler, exhaust, or any kind of equipment whatsoever for use, or with knowledge that any such equipment is intended for eventual use, in any vehicle, that is not in conformity with this code or regulations made thereunder.
1+CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 1330Introduced by Senator UmbergFebruary 21, 2020 An act to amend Section 24005 of the Vehicle Code, relating to vehicles. LEGISLATIVE COUNSEL'S DIGESTSB 1330, as introduced, Umberg. Vehicles: equipment.Existing law generally prohibits the sale, installation, or replacement of vehicle parts for use, or intended use, on a vehicle that is not in conformity with the Vehicle Code.This bill would make a technical, nonsubstantive change to this provision.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 24005 of the Vehicle Code is amended to read:24005. It is unlawful for any person to sell, offer for sale, lease, install, or replace, either for himself personally or as the agent or employee of another, or through such agent or employee, any glass, lighting equipment, signal devices, brakes, vacuum or pressure hose, muffler, exhaust, or any kind of equipment whatsoever for use, or with knowledge that any such equipment is intended for eventual use, in any vehicle, that is not in conformity with this code or regulations made thereunder.
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3- Amended IN Senate March 26, 2020 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 1330Introduced by Senator UmbergFebruary 21, 2020An act to amend Section 24005 of the Vehicle Code, relating to vehicles. An act to add Section 6368.2 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.LEGISLATIVE COUNSEL'S DIGESTSB 1330, as amended, Umberg. Vehicles: equipment. Sales and Use Tax Law: zero emissions vehicle exemption.Existing state 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. The Sales and Use Tax Law provides various exemptions from those taxes.This bill, on or after January 1, 2021, would provide an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, an electric or a hybrid electric vehicle for which the final listing price is not greater than $25,000.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.Existing law generally prohibits the sale, installation, or replacement of vehicle parts for use, or intended use, on a vehicle that is not in conformity with the Vehicle Code.This bill would make a technical, nonsubstantive change to this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO
3+ CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 1330Introduced by Senator UmbergFebruary 21, 2020 An act to amend Section 24005 of the Vehicle Code, relating to vehicles. LEGISLATIVE COUNSEL'S DIGESTSB 1330, as introduced, Umberg. Vehicles: equipment.Existing law generally prohibits the sale, installation, or replacement of vehicle parts for use, or intended use, on a vehicle that is not in conformity with the Vehicle Code.This bill would make a technical, nonsubstantive change to this provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
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5- Amended IN Senate March 26, 2020
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7-Amended IN Senate March 26, 2020
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99 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION
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1111 Senate Bill
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1313 No. 1330
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1515 Introduced by Senator UmbergFebruary 21, 2020
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1717 Introduced by Senator Umberg
1818 February 21, 2020
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20-An act to amend Section 24005 of the Vehicle Code, relating to vehicles. An act to add Section 6368.2 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
20+ An act to amend Section 24005 of the Vehicle Code, relating to vehicles.
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2222 LEGISLATIVE COUNSEL'S DIGEST
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2424 ## LEGISLATIVE COUNSEL'S DIGEST
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26-SB 1330, as amended, Umberg. Vehicles: equipment. Sales and Use Tax Law: zero emissions vehicle exemption.
26+SB 1330, as introduced, Umberg. Vehicles: equipment.
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28-Existing state 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. The Sales and Use Tax Law provides various exemptions from those taxes.This bill, on or after January 1, 2021, would provide an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, an electric or a hybrid electric vehicle for which the final listing price is not greater than $25,000.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.Existing law generally prohibits the sale, installation, or replacement of vehicle parts for use, or intended use, on a vehicle that is not in conformity with the Vehicle Code.This bill would make a technical, nonsubstantive change to this provision.
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30-Existing state 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. The Sales and Use Tax Law provides various exemptions from those taxes.
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32-This bill, on or after January 1, 2021, would provide an exemption from those taxes with respect to the sale in this state of, and the storage, use, or other consumption in this state of, an electric or a hybrid electric vehicle for which the final listing price is not greater than $25,000.
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34-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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36-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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38-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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40-This bill would take effect immediately as a tax levy.
28+Existing law generally prohibits the sale, installation, or replacement of vehicle parts for use, or intended use, on a vehicle that is not in conformity with the Vehicle Code.This bill would make a technical, nonsubstantive change to this provision.
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4230 Existing law generally prohibits the sale, installation, or replacement of vehicle parts for use, or intended use, on a vehicle that is not in conformity with the Vehicle Code.
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4632 This bill would make a technical, nonsubstantive change to this provision.
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48-
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5034 ## Digest Key
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5236 ## Bill Text
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54-The people of the State of California do enact as follows:SECTION 1. Section 6368.2 is added to the Revenue and Taxation Code, to read:6368.2. (a) On or after January 1, 2021, 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, a qualified fuel efficient vehicle.(b) For purposes of this section, qualified fuel efficient vehicle means an electric vehicle or a hybrid electric vehicle for which the final listing price is not greater than twenty-five thousand dollars ($25,000).SEC. 2. It is the intent of the Legislature to comply with 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.SECTION 1.Section 24005 of the Vehicle Code is amended to read:24005.It is unlawful for any person to sell, offer for sale, lease, install, or replace, either personally or as the agent or employee of another, or through such agent or employee, any glass, lighting equipment, signal devices, brakes, vacuum or pressure hose, muffler, exhaust, or any kind of equipment whatsoever for use, or with knowledge that any such equipment is intended for eventual use, in any vehicle, that is not in conformity with this code or regulations made thereunder.
38+The people of the State of California do enact as follows:SECTION 1. Section 24005 of the Vehicle Code is amended to read:24005. It is unlawful for any person to sell, offer for sale, lease, install, or replace, either for himself personally or as the agent or employee of another, or through such agent or employee, any glass, lighting equipment, signal devices, brakes, vacuum or pressure hose, muffler, exhaust, or any kind of equipment whatsoever for use, or with knowledge that any such equipment is intended for eventual use, in any vehicle, that is not in conformity with this code or regulations made thereunder.
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5640 The people of the State of California do enact as follows:
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5842 ## The people of the State of California do enact as follows:
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60-SECTION 1. Section 6368.2 is added to the Revenue and Taxation Code, to read:6368.2. (a) On or after January 1, 2021, 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, a qualified fuel efficient vehicle.(b) For purposes of this section, qualified fuel efficient vehicle means an electric vehicle or a hybrid electric vehicle for which the final listing price is not greater than twenty-five thousand dollars ($25,000).
44+SECTION 1. Section 24005 of the Vehicle Code is amended to read:24005. It is unlawful for any person to sell, offer for sale, lease, install, or replace, either for himself personally or as the agent or employee of another, or through such agent or employee, any glass, lighting equipment, signal devices, brakes, vacuum or pressure hose, muffler, exhaust, or any kind of equipment whatsoever for use, or with knowledge that any such equipment is intended for eventual use, in any vehicle, that is not in conformity with this code or regulations made thereunder.
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62-SECTION 1. Section 6368.2 is added to the Revenue and Taxation Code, to read:
46+SECTION 1. Section 24005 of the Vehicle Code is amended to read:
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6448 ### SECTION 1.
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66-6368.2. (a) On or after January 1, 2021, 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, a qualified fuel efficient vehicle.(b) For purposes of this section, qualified fuel efficient vehicle means an electric vehicle or a hybrid electric vehicle for which the final listing price is not greater than twenty-five thousand dollars ($25,000).
50+24005. It is unlawful for any person to sell, offer for sale, lease, install, or replace, either for himself personally or as the agent or employee of another, or through such agent or employee, any glass, lighting equipment, signal devices, brakes, vacuum or pressure hose, muffler, exhaust, or any kind of equipment whatsoever for use, or with knowledge that any such equipment is intended for eventual use, in any vehicle, that is not in conformity with this code or regulations made thereunder.
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68-6368.2. (a) On or after January 1, 2021, 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, a qualified fuel efficient vehicle.(b) For purposes of this section, qualified fuel efficient vehicle means an electric vehicle or a hybrid electric vehicle for which the final listing price is not greater than twenty-five thousand dollars ($25,000).
52+24005. It is unlawful for any person to sell, offer for sale, lease, install, or replace, either for himself personally or as the agent or employee of another, or through such agent or employee, any glass, lighting equipment, signal devices, brakes, vacuum or pressure hose, muffler, exhaust, or any kind of equipment whatsoever for use, or with knowledge that any such equipment is intended for eventual use, in any vehicle, that is not in conformity with this code or regulations made thereunder.
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70-6368.2. (a) On or after January 1, 2021, 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, a qualified fuel efficient vehicle.(b) For purposes of this section, qualified fuel efficient vehicle means an electric vehicle or a hybrid electric vehicle for which the final listing price is not greater than twenty-five thousand dollars ($25,000).
54+24005. It is unlawful for any person to sell, offer for sale, lease, install, or replace, either for himself personally or as the agent or employee of another, or through such agent or employee, any glass, lighting equipment, signal devices, brakes, vacuum or pressure hose, muffler, exhaust, or any kind of equipment whatsoever for use, or with knowledge that any such equipment is intended for eventual use, in any vehicle, that is not in conformity with this code or regulations made thereunder.
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74-6368.2. (a) On or after January 1, 2021, 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, a qualified fuel efficient vehicle.
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76-(b) For purposes of this section, qualified fuel efficient vehicle means an electric vehicle or a hybrid electric vehicle for which the final listing price is not greater than twenty-five thousand dollars ($25,000).
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78-SEC. 2. It is the intent of the Legislature to comply with Section 41 of the Revenue and Taxation Code.
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80-SEC. 2. It is the intent of the Legislature to comply with Section 41 of the Revenue and Taxation Code.
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82-SEC. 2. It is the intent of the Legislature to comply with Section 41 of the Revenue and Taxation Code.
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84-### SEC. 2.
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86-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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88-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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90-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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92-### SEC. 3.
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94-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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96-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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98-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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100-### SEC. 4.
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102-
103-
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105-
106-It is unlawful for any person to sell, offer for sale, lease, install, or replace, either personally or as the agent or employee of another, or through such agent or employee, any glass, lighting equipment, signal devices, brakes, vacuum or pressure hose, muffler, exhaust, or any kind of equipment whatsoever for use, or with knowledge that any such equipment is intended for eventual use, in any vehicle, that is not in conformity with this code or regulations made thereunder.
58+24005. It is unlawful for any person to sell, offer for sale, lease, install, or replace, either for himself personally or as the agent or employee of another, or through such agent or employee, any glass, lighting equipment, signal devices, brakes, vacuum or pressure hose, muffler, exhaust, or any kind of equipment whatsoever for use, or with knowledge that any such equipment is intended for eventual use, in any vehicle, that is not in conformity with this code or regulations made thereunder.