---
type: "Bill"
title: "Sales and use taxes: exemptions: children's clothing."
description: "Sales and use taxes: exemptions: children's clothing."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20072008"
identifier: "AB 538"
citation: "California AB 538 (20072008)"
classification: ["bill"]
subjects: ["Sales and use taxes: exemptions: children's clothing."]
status: "enacted"
primary_sponsors: ["Emmerson"]
version_count: 7
action_count: 26
vote_count: 6
first_action: "2007-02-21"
last_action: "2007-10-08"
source: "openstates"
source_identifier: "ocd-bill/5f281486-c8eb-46dd-885a-c238ba16c39d"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200720080AB538"
source_hash: "8b14afbe42d6074056937721bc5f86ac26b7185f2e967cedcfad5890f87deacc"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California AB 538 (20072008) — Sales and use taxes: exemptions: children's clothing.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **02/21/07 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB538&version=20070AB53899INT)
2. **04/09/07 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB538&version=20070AB53898AMD)
3. **04/19/07 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB538&version=20070AB53897AMD)
4. **08/23/07 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB538&version=20070AB53896AMD)
5. **10/08/07 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB538&version=20070AB53894CHP)
6. **AB538** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200720080AB538)
7. **09/17/07 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200720080AB538&version=20070AB53895ENR)

## Votes

- AB 538 EMMERSON Concurrence in Senate Amendments — **pass** (pass) · lower
- Do pass as amended and be re-referred to the Committee on Appropriations. — **pass** (pass) · lower
- Do pass, to Consent Calendar. — **pass** (pass) · lower
- Do pass, but re-refer to the Committee on Appropriations. — **pass** (pass) · upper
- Special Consent #18 AB538 Emmerson — **pass** (pass) · upper
- AB 538 EMMERSON Consent Calendar Second Day Regular Session — **pass** (pass) · lower

## Sponsors

- Emmerson — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2007-02-21** Read first time. To print. `reading-1`
- **2007-02-22** From printer. May be heard in committee March 24.
- **2007-03-01** Referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **2007-03-26** In committee: Hearing postponed by committee.
- **2007-04-09** From committee chair, with author's amendments: Amend, and re-refer to Standing Committee on Revenue and Taxation. Read second time and amended. `reading-1, reading-2, amendment-passage, amendment-introduction, referral-committee`
- **2007-04-10** Re-referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **2007-04-18** From committee: Amend, do pass as amended, and re-refer to Standing Committee on Appropriations (Ayes 9. Noes 0.) (April 16). `amendment-introduction, committee-passage, amendment-passage, referral-committee`
- **2007-04-19** Read second time and amended. `reading-1, reading-2, amendment-passage`
- **2007-04-23** Re-referred to Standing Committee on Appropriations. `referral-committee`
- **2007-05-03** From committee: Do pass. To Consent Calendar. (May 2). `committee-passage, committee-passage-favorable`
- **2007-05-07** Read second time. To Consent Calendar. `reading-1, reading-2`
- **2007-05-10** Read third time, passed, and to Senate. (Ayes 72. Noes 0. Page 1435.) `passage, reading-1, reading-3`
- **2007-05-10** In Senate. Read first time. To Standing Committee on Rules for assignment. `reading-1`
- **2007-05-17** Referred to Standing Committee on Revenue and Taxation. `referral-committee`
- **2007-08-20** In committee: Hearing postponed by committee.
- **2007-08-23** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Standing Committee on Revenue and Taxation. `reading-1, reading-2, amendment-introduction, referral-committee, amendment-passage`
- **2007-08-28** From committee: Do pass, and re-refer to Standing Committee on Appropriations Re-referred. (Ayes 8. Noes 0.) . `committee-passage, committee-passage-favorable, referral-committee`
- **2007-08-31** From committee: Be placed on second reading file pursuant to Senate Rule 28.8. `committee-passage`
- **2007-08-31** Read second time. To third reading. `reading-1, reading-2`
- **2007-09-05** Read third time, passed, and to Assembly. (Ayes 38. Noes 0. Page 2338.) `passage, reading-1, reading-3`
- **2007-09-05** In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 7 pursuant to Assembly Rule 77.
- **2007-09-06** Assembly Rule 77 suspended. (Page 2997.)
- **2007-09-07** Senate amendments concurred in. To enrollment. (Ayes 76. Noes 0. Page 3076.) `committee-passage-favorable, amendment-passage`
- **2007-09-21** Enrolled and to the Governor at 3:45 p.m.
- **2007-10-08** Approved by the Governor. `executive-signature`
- **2007-10-08** Chaptered by Secretary of State - Chapter 317, Statutes of 2007.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5f281486-c8eb-46dd-885a-c238ba16c39d`. Confidence: reported (aggregated from official California legislature records).