| 1 | 1 | | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 2835Introduced by Assembly Member FongFebruary 18, 2022 An act to add Section 6364.6 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2835, as introduced, Fong. Sales and use taxes: exemptions: nonprofit blood centers.The Sales and Use Tax Law imposes 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. That law provides various exemptions from that tax. This bill would exempt, on and after January 1, 2023, from sales and use tax the sale of tangible personal property to, or the use of tangible personal property by, a nonprofit organization that recruits blood donors, and is a member of an organization promoting blood banking services, as specified. 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 6364.6 is added to the Revenue and Taxation Code, to read:6364.6. (a) On and after January 1, 2023, 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, tangible personal property purchased by a nonprofit organization that is or does the following:(1) Is exempt from taxation under Section 23701d.(2) Together with its affiliated locations and mobile units, recruits volunteer donors for the purpose of collecting, processing, manufacturing, storing, and distributing whole blood and blood components.(3) Is a member of an organization established to promote the common interests of blood banking, to improve blood banking services provided to communities in California and elsewhere, provide assistance to nonprofit blood center services in California by creating the means to combine resources and promote more efficient and effective blood services, and promote the activities and interests of its nonprofit member organizations.(b) For purposes of this section, both of the following definitions apply:(1) Blood banking means the collection, preparation, testing, processing, or storage, as specified by relevant state and federal regulations, of human whole blood and human whole blood derivatives or the distribution, as specified by relevant state and federal regulations, of human whole blood or human whole blood derivatives.(2) Blood derivative has the same meaning as in Section 1600.35 of the Health and Safety Code.(c) Section 41 shall not apply to the exemption allowed by this section.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. |
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| 3 | 3 | | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 2835Introduced by Assembly Member FongFebruary 18, 2022 An act to add Section 6364.6 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTAB 2835, as introduced, Fong. Sales and use taxes: exemptions: nonprofit blood centers.The Sales and Use Tax Law imposes 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. That law provides various exemptions from that tax. This bill would exempt, on and after January 1, 2023, from sales and use tax the sale of tangible personal property to, or the use of tangible personal property by, a nonprofit organization that recruits blood donors, and is a member of an organization promoting blood banking services, as specified. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO |
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| 9 | 9 | | CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION |
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| 10 | 10 | | |
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| 11 | 11 | | Assembly Bill |
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| 12 | 12 | | |
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| 13 | 13 | | No. 2835 |
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| 14 | 14 | | |
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| 15 | 15 | | Introduced by Assembly Member FongFebruary 18, 2022 |
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| 16 | 16 | | |
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| 17 | 17 | | Introduced by Assembly Member Fong |
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| 18 | 18 | | February 18, 2022 |
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| 19 | 19 | | |
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| 20 | 20 | | An act to add Section 6364.6 to the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. |
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| 21 | 21 | | |
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| 22 | 22 | | LEGISLATIVE COUNSEL'S DIGEST |
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| 23 | 23 | | |
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| 24 | 24 | | ## LEGISLATIVE COUNSEL'S DIGEST |
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| 25 | 25 | | |
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| 26 | 26 | | AB 2835, as introduced, Fong. Sales and use taxes: exemptions: nonprofit blood centers. |
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| 27 | 27 | | |
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| 28 | 28 | | The Sales and Use Tax Law imposes 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. That law provides various exemptions from that tax. This bill would exempt, on and after January 1, 2023, from sales and use tax the sale of tangible personal property to, or the use of tangible personal property by, a nonprofit organization that recruits blood donors, and is a member of an organization promoting blood banking services, as specified. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill.This bill would take effect immediately as a tax levy. |
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| 30 | 30 | | The Sales and Use Tax Law imposes 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. That law provides various exemptions from that tax. |
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| 31 | 31 | | |
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| 32 | 32 | | This bill would exempt, on and after January 1, 2023, from sales and use tax the sale of tangible personal property to, or the use of tangible personal property by, a nonprofit organization that recruits blood donors, and is a member of an organization promoting blood banking services, as specified. |
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| 33 | 33 | | |
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| 34 | 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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| 35 | 35 | | |
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| 36 | 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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| 37 | 37 | | |
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| 38 | 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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| 39 | 39 | | |
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| 40 | 40 | | This bill would take effect immediately as a tax levy. |
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| 41 | 41 | | |
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| 42 | 42 | | ## Digest Key |
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| 44 | 44 | | ## Bill Text |
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| 46 | 46 | | The people of the State of California do enact as follows:SECTION 1. Section 6364.6 is added to the Revenue and Taxation Code, to read:6364.6. (a) On and after January 1, 2023, 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, tangible personal property purchased by a nonprofit organization that is or does the following:(1) Is exempt from taxation under Section 23701d.(2) Together with its affiliated locations and mobile units, recruits volunteer donors for the purpose of collecting, processing, manufacturing, storing, and distributing whole blood and blood components.(3) Is a member of an organization established to promote the common interests of blood banking, to improve blood banking services provided to communities in California and elsewhere, provide assistance to nonprofit blood center services in California by creating the means to combine resources and promote more efficient and effective blood services, and promote the activities and interests of its nonprofit member organizations.(b) For purposes of this section, both of the following definitions apply:(1) Blood banking means the collection, preparation, testing, processing, or storage, as specified by relevant state and federal regulations, of human whole blood and human whole blood derivatives or the distribution, as specified by relevant state and federal regulations, of human whole blood or human whole blood derivatives.(2) Blood derivative has the same meaning as in Section 1600.35 of the Health and Safety Code.(c) Section 41 shall not apply to the exemption allowed by this section.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. |
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| 48 | 48 | | The people of the State of California do enact as follows: |
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| 50 | 50 | | ## The people of the State of California do enact as follows: |
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| 52 | 52 | | SECTION 1. Section 6364.6 is added to the Revenue and Taxation Code, to read:6364.6. (a) On and after January 1, 2023, 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, tangible personal property purchased by a nonprofit organization that is or does the following:(1) Is exempt from taxation under Section 23701d.(2) Together with its affiliated locations and mobile units, recruits volunteer donors for the purpose of collecting, processing, manufacturing, storing, and distributing whole blood and blood components.(3) Is a member of an organization established to promote the common interests of blood banking, to improve blood banking services provided to communities in California and elsewhere, provide assistance to nonprofit blood center services in California by creating the means to combine resources and promote more efficient and effective blood services, and promote the activities and interests of its nonprofit member organizations.(b) For purposes of this section, both of the following definitions apply:(1) Blood banking means the collection, preparation, testing, processing, or storage, as specified by relevant state and federal regulations, of human whole blood and human whole blood derivatives or the distribution, as specified by relevant state and federal regulations, of human whole blood or human whole blood derivatives.(2) Blood derivative has the same meaning as in Section 1600.35 of the Health and Safety Code.(c) Section 41 shall not apply to the exemption allowed by this section. |
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| 54 | 54 | | SECTION 1. Section 6364.6 is added to the Revenue and Taxation Code, to read: |
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| 56 | 56 | | ### SECTION 1. |
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| 57 | 57 | | |
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| 58 | 58 | | 6364.6. (a) On and after January 1, 2023, 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, tangible personal property purchased by a nonprofit organization that is or does the following:(1) Is exempt from taxation under Section 23701d.(2) Together with its affiliated locations and mobile units, recruits volunteer donors for the purpose of collecting, processing, manufacturing, storing, and distributing whole blood and blood components.(3) Is a member of an organization established to promote the common interests of blood banking, to improve blood banking services provided to communities in California and elsewhere, provide assistance to nonprofit blood center services in California by creating the means to combine resources and promote more efficient and effective blood services, and promote the activities and interests of its nonprofit member organizations.(b) For purposes of this section, both of the following definitions apply:(1) Blood banking means the collection, preparation, testing, processing, or storage, as specified by relevant state and federal regulations, of human whole blood and human whole blood derivatives or the distribution, as specified by relevant state and federal regulations, of human whole blood or human whole blood derivatives.(2) Blood derivative has the same meaning as in Section 1600.35 of the Health and Safety Code.(c) Section 41 shall not apply to the exemption allowed by this section. |
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| 60 | 60 | | 6364.6. (a) On and after January 1, 2023, 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, tangible personal property purchased by a nonprofit organization that is or does the following:(1) Is exempt from taxation under Section 23701d.(2) Together with its affiliated locations and mobile units, recruits volunteer donors for the purpose of collecting, processing, manufacturing, storing, and distributing whole blood and blood components.(3) Is a member of an organization established to promote the common interests of blood banking, to improve blood banking services provided to communities in California and elsewhere, provide assistance to nonprofit blood center services in California by creating the means to combine resources and promote more efficient and effective blood services, and promote the activities and interests of its nonprofit member organizations.(b) For purposes of this section, both of the following definitions apply:(1) Blood banking means the collection, preparation, testing, processing, or storage, as specified by relevant state and federal regulations, of human whole blood and human whole blood derivatives or the distribution, as specified by relevant state and federal regulations, of human whole blood or human whole blood derivatives.(2) Blood derivative has the same meaning as in Section 1600.35 of the Health and Safety Code.(c) Section 41 shall not apply to the exemption allowed by this section. |
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| 62 | 62 | | 6364.6. (a) On and after January 1, 2023, 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, tangible personal property purchased by a nonprofit organization that is or does the following:(1) Is exempt from taxation under Section 23701d.(2) Together with its affiliated locations and mobile units, recruits volunteer donors for the purpose of collecting, processing, manufacturing, storing, and distributing whole blood and blood components.(3) Is a member of an organization established to promote the common interests of blood banking, to improve blood banking services provided to communities in California and elsewhere, provide assistance to nonprofit blood center services in California by creating the means to combine resources and promote more efficient and effective blood services, and promote the activities and interests of its nonprofit member organizations.(b) For purposes of this section, both of the following definitions apply:(1) Blood banking means the collection, preparation, testing, processing, or storage, as specified by relevant state and federal regulations, of human whole blood and human whole blood derivatives or the distribution, as specified by relevant state and federal regulations, of human whole blood or human whole blood derivatives.(2) Blood derivative has the same meaning as in Section 1600.35 of the Health and Safety Code.(c) Section 41 shall not apply to the exemption allowed by this section. |
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| 66 | 66 | | 6364.6. (a) On and after January 1, 2023, 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, tangible personal property purchased by a nonprofit organization that is or does the following: |
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| 68 | 68 | | (1) Is exempt from taxation under Section 23701d. |
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| 70 | 70 | | (2) Together with its affiliated locations and mobile units, recruits volunteer donors for the purpose of collecting, processing, manufacturing, storing, and distributing whole blood and blood components. |
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| 72 | 72 | | (3) Is a member of an organization established to promote the common interests of blood banking, to improve blood banking services provided to communities in California and elsewhere, provide assistance to nonprofit blood center services in California by creating the means to combine resources and promote more efficient and effective blood services, and promote the activities and interests of its nonprofit member organizations. |
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| 74 | 74 | | (b) For purposes of this section, both of the following definitions apply: |
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| 76 | 76 | | (1) Blood banking means the collection, preparation, testing, processing, or storage, as specified by relevant state and federal regulations, of human whole blood and human whole blood derivatives or the distribution, as specified by relevant state and federal regulations, of human whole blood or human whole blood derivatives. |
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| 78 | 78 | | (2) Blood derivative has the same meaning as in Section 1600.35 of the Health and Safety Code. |
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| 80 | 80 | | (c) Section 41 shall not apply to the exemption allowed by this section. |
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| 82 | 82 | | 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. |
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| 84 | 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. |
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| 86 | 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. |
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| 88 | 88 | | ### SEC. 2. |
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| 90 | 90 | | 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. |
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| 92 | 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. |
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| 94 | 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. |
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| 96 | 96 | | ### SEC. 3. |
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