---
type: "Bill"
title: "Taxation."
description: "The Sales and Use Tax Law requires a person conducting business as a seller of tangible personal property in this state to obtain a permit from the State Board of Equalization for each place of business and also requires a person selling tangible personal property for storage, use, or other consumption in this state to register with the State Board of Equalization."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20092010 Special Session 4"
identifier: "AB 18"
citation: "California AB 18 (20092010 Special Session 4)"
classification: ["bill"]
subjects: ["Taxation."]
status: "enacted"
primary_sponsors: ["Committee on Budget"]
version_count: 5
action_count: 21
vote_count: 3
first_action: "2009-07-02"
last_action: "2009-07-28"
source: "openstates"
source_identifier: "ocd-bill/ea7e8264-86c4-4912-871f-23b496f6654a"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920104AB18"
source_hash: "c87bde47486ada8826af5d8fe66dc41b81ff5c009a19a45b6f6b36d1aca8af79"
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 18 (20092010 Special Session 4) — Taxation.

The Sales and Use Tax Law requires a person conducting business as a seller of tangible personal property in this state to obtain a permit from the State Board of Equalization for each place of business and also requires a person selling tangible personal property for storage, use, or other consumption in this state to register with the State Board of Equalization.

## Version chain

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

1. **07/02/09 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920104AB18&version=20094AB1899INT)
2. **07/23/09 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920104AB18&version=20094AB1898AMD)
3. **07/28/09 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920104AB18&version=20094AB1896CHP)
4. **AB18** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920104AB18)
5. **07/28/09 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=200920104AB18&version=20094AB1897ENR)

## Votes

- Assembly 3rd Reading AB18 Evans — **pass** (pass) · upper
- AB 18 BUDGET Concurrence in Senate Amendments By EVANS Fourth Extraordinary Session — **pass** (pass) · lower
- AB 18 EVANS Assembly Third Reading Fourth Extraordinary Session — **pass** (pass) · lower

## Sponsors

- Committee on Budget — primary (person)

## Timeline

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

- **2009-07-02** Read first time. To print. `reading-1`
- **2009-07-06** From printer.
- **2009-07-06** Without reference to committee. `referral-committee`
- **2009-07-06** Ordered to second reading.
- **2009-07-06** Read second time. To third reading. `reading-2, reading-1`
- **2009-07-09** Read third time, passed, and to Senate. (Ayes 47. Noes 2. Page 29.) `reading-3, passage, reading-1`
- **2009-07-09** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2009-07-15** Withdrawn from committee. Ordered placed on second reading file.
- **2009-07-15** Read second time. To third reading. `reading-2, reading-1`
- **2009-07-23** Read third time, amended, and returned to third reading. `reading-3, amendment-passage, reading-1`
- **2009-07-23** Joint Rule 10.5 suspended.
- **2009-07-23** (Ayes 37. Noes 1. Page 43.)
- **2009-07-23** Senate Rule 29.3 suspended.
- **2009-07-23** (Ayes 24. Noes 12. Page 43.)
- **2009-07-23** Read third time, passed, and to Assembly. (Ayes 23. Noes 16. Page 57.) `reading-3, passage, reading-1`
- **2009-07-23** In Assembly. Concurrence in Senate amendments pending.
- **2009-07-23** Assembly Rule 77 suspended.
- **2009-07-23** Senate amendments concurred in. To enrollment. (Ayes 47. Noes 32. Page 69.) `amendment-passage, committee-passage-favorable`
- **2009-07-24** Enrolled and to the Governor at 4:30 p.m.
- **2009-07-28** Approved by the Governor. `executive-signature`
- **2009-07-28** Chaptered by Secretary of State. Chapter 16, Statutes of 2009-10 Fourth Extraordinary Session.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ea7e8264-86c4-4912-871f-23b496f6654a`. Confidence: reported (aggregated from official California legislature records).