CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Senate Bill No. 846Introduced by Senator McNerneyFebruary 21, 2025 An act to amend Section 6066 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTSB 846, as introduced, McNerney. Sales and Use Tax Law: permits.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 of, 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 requires a person desiring to engage in or conduct business as a seller within this state to file with the California Department of Tax and Fee Administration an application for a permit for each place of business, as prescribed.This bill would make nonsubstantive changes to that 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 6066 of the Revenue and Taxation Code is amended to read:6066. (a) Every A person desiring to engage in or conduct business as a seller within this state shall file with the board department an application for a permit for each place of business. Every An application for a permit shall be made upon a form prescribed by the board department and shall set forth the name under which the applicant transacts or intends to transact business, the location of his the applicants place or places of business, and such other information as the board department may require. An application for a permit shall be authenticated in a form or pursuant to methods as may be prescribed by the board. department. The application shall state that the applicant will actively engage in or conduct business as a seller of tangible personal property.(b) An application filed pursuant to this section may be filed using electronic media as prescribed by the board. department.(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.
CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION Senate Bill No. 846Introduced by Senator McNerneyFebruary 21, 2025 An act to amend Section 6066 of the Revenue and Taxation Code, relating to taxation.LEGISLATIVE COUNSEL'S DIGESTSB 846, as introduced, McNerney. Sales and Use Tax Law: permits.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 of, 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 requires a person desiring to engage in or conduct business as a seller within this state to file with the California Department of Tax and Fee Administration an application for a permit for each place of business, as prescribed.This bill would make nonsubstantive changes to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20252026 REGULAR SESSION
Senate Bill
No. 846
Introduced by Senator McNerneyFebruary 21, 2025
Introduced by Senator McNerney
February 21, 2025
An act to amend Section 6066 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 846, as introduced, McNerney. Sales and Use Tax Law: permits.
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 of, 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 requires a person desiring to engage in or conduct business as a seller within this state to file with the California Department of Tax and Fee Administration an application for a permit for each place of business, as prescribed.This bill would make nonsubstantive changes to that provision.
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 of, 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 requires a person desiring to engage in or conduct business as a seller within this state to file with the California Department of Tax and Fee Administration an application for a permit for each place of business, as prescribed.
This bill would make nonsubstantive changes to that provision.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 6066 of the Revenue and Taxation Code is amended to read:6066. (a) Every A person desiring to engage in or conduct business as a seller within this state shall file with the board department an application for a permit for each place of business. Every An application for a permit shall be made upon a form prescribed by the board department and shall set forth the name under which the applicant transacts or intends to transact business, the location of his the applicants place or places of business, and such other information as the board department may require. An application for a permit shall be authenticated in a form or pursuant to methods as may be prescribed by the board. department. The application shall state that the applicant will actively engage in or conduct business as a seller of tangible personal property.(b) An application filed pursuant to this section may be filed using electronic media as prescribed by the board. department.(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 6066 of the Revenue and Taxation Code is amended to read:6066. (a) Every A person desiring to engage in or conduct business as a seller within this state shall file with the board department an application for a permit for each place of business. Every An application for a permit shall be made upon a form prescribed by the board department and shall set forth the name under which the applicant transacts or intends to transact business, the location of his the applicants place or places of business, and such other information as the board department may require. An application for a permit shall be authenticated in a form or pursuant to methods as may be prescribed by the board. department. The application shall state that the applicant will actively engage in or conduct business as a seller of tangible personal property.(b) An application filed pursuant to this section may be filed using electronic media as prescribed by the board. department.(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.
SECTION 1. Section 6066 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
6066. (a) Every A person desiring to engage in or conduct business as a seller within this state shall file with the board department an application for a permit for each place of business. Every An application for a permit shall be made upon a form prescribed by the board department and shall set forth the name under which the applicant transacts or intends to transact business, the location of his the applicants place or places of business, and such other information as the board department may require. An application for a permit shall be authenticated in a form or pursuant to methods as may be prescribed by the board. department. The application shall state that the applicant will actively engage in or conduct business as a seller of tangible personal property.(b) An application filed pursuant to this section may be filed using electronic media as prescribed by the board. department.(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.
6066. (a) Every A person desiring to engage in or conduct business as a seller within this state shall file with the board department an application for a permit for each place of business. Every An application for a permit shall be made upon a form prescribed by the board department and shall set forth the name under which the applicant transacts or intends to transact business, the location of his the applicants place or places of business, and such other information as the board department may require. An application for a permit shall be authenticated in a form or pursuant to methods as may be prescribed by the board. department. The application shall state that the applicant will actively engage in or conduct business as a seller of tangible personal property.(b) An application filed pursuant to this section may be filed using electronic media as prescribed by the board. department.(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.
6066. (a) Every A person desiring to engage in or conduct business as a seller within this state shall file with the board department an application for a permit for each place of business. Every An application for a permit shall be made upon a form prescribed by the board department and shall set forth the name under which the applicant transacts or intends to transact business, the location of his the applicants place or places of business, and such other information as the board department may require. An application for a permit shall be authenticated in a form or pursuant to methods as may be prescribed by the board. department. The application shall state that the applicant will actively engage in or conduct business as a seller of tangible personal property.(b) An application filed pursuant to this section may be filed using electronic media as prescribed by the board. department.(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.
6066. (a) Every A person desiring to engage in or conduct business as a seller within this state shall file with the board department an application for a permit for each place of business. Every An application for a permit shall be made upon a form prescribed by the board department and shall set forth the name under which the applicant transacts or intends to transact business, the location of his the applicants place or places of business, and such other information as the board department may require. An application for a permit shall be authenticated in a form or pursuant to methods as may be prescribed by the board. department. The application shall state that the applicant will actively engage in or conduct business as a seller of tangible personal property.
(b) An application filed pursuant to this section may be filed using electronic media as prescribed by the board. department.
(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.