republic-os/legislation/us/states/ca/20112012/ab-155.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	State Board of Equalization: administration: retailer engaged in business in this state.	Existing law imposes a sales tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, and a use tax 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, measured by sales price. That law requires every retailer engaged in business in this state, as defined, and making sales of tangible personal property for storage, use, or other consumption in this state to collect the tax from the purchaser. Existing law defines a "retailer engaged in business in this state" to include a retailer that has substantial nexus with this state and a retailer upon whom federal law permits the state to impose a use tax collection duty; a retailer entering into an agreement or agreements under which a person or persons in this state, for a commission or other consideration, directly or indirectly refer potential purchasers of tangible personal property to the retailer, whether by an Internet-based link or an Internet Web site, or otherwise, provided that 2 specified conditions are met, including the condition that the retailer, within the preceding 12 months, has total cumulative sales of tangible personal property to purchasers in this state in excess of $500,000; and a retailer that is a member of a commonly controlled group, as defined under the Corporation Tax Law, and a member of a combined reporting group, as defined, that includes another member of the retailer's commonly controlled group that, pursuant to an agreement with or in cooperation with the retailer, performs services in this state in connection with tangible personal property to be sold by the retailer.	us/states/ca	California Legislature	20112012	AB 155	California AB 155 (20112012)	bill	State Board of Equalization: administration: retailer engaged in business in this state.	enacted	Charles Calderon	8	38	10	2011-01-18	2011-09-23	openstates	ocd-bill/31555fff-36c4-4680-9757-981a8f87eba1	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120AB155	f7dad1327f71a2b212e47cdb75351b373c9a7c9085de9f6d384d6617ba5f2ac4	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California AB 155 (20112012) — State Board of Equalization: administration: retailer engaged in business in this state.

Existing law imposes a sales tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, and a use tax 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, measured by sales price. That law requires every retailer engaged in business in this state, as defined, and making sales of tangible personal property for storage, use, or other consumption in this state to collect the tax from the purchaser. Existing law defines a "retailer engaged in business in this state" to include a retailer that has substantial nexus with this state and a retailer upon whom federal law permits the state to impose a use tax collection duty; a retailer entering into an agreement or agreements under which a person or persons in this state, for a commission or other consideration, directly or indirectly refer potential purchasers of tangible personal property to the retailer, whether by an Internet-based link or an Internet Web site, or otherwise, provided that 2 specified conditions are met, including the condition that the retailer, within the preceding 12 months, has total cumulative sales of tangible personal property to purchasers in this state in excess of $500,000; and a retailer that is a member of a commonly controlled group, as defined under the Corporation Tax Law, and a member of a combined reporting group, as defined, that includes another member of the retailer's commonly controlled group that, pursuant to an agreement with or in cooperation with the retailer, performs services in this state in connection with tangible personal property to be sold by the retailer.

Version chain

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

1. 01/18/11 - Introduced (filed) — source
2. 03/03/11 - Amended Assembly (committee substitute) — source
3. 05/02/11 - Amended Assembly (committee substitute) — source
4. 08/29/11 - Amended Senate (committee substitute) — source
5. 09/09/11 - Amended Senate (committee substitute) — source
6. 09/23/11 - Chaptered (committee substitute) — source
7. AB155 (committee substitute) — source
8. 09/14/11 - Enrolled (enrolled) — source

Votes

• Placed on Appropriations Suspense file. — 9–0 (pass) · upper
• Do pass. — 12–5 (pass) · lower
• AB 155 CALDERON Assembly Third Reading — 52–20 (pass) · lower
• Do pass as amended. — 6–3 (pass) · upper
• Do pass, but re-refer to the Committee on Appropriations. — 6–3 (pass) · upper
• 3rd Reading AB155 Charles Calderon By Hancock Reconsider — 40–0 (pass) · upper
• AB 155 CALDERON Concurrence - Urgency Added — 68–7 (pass) · lower
• 3rd Reading AB155 Charles Calderon By Hancock Urgency Clause — 22–12 (fail) · upper
• 3rd Reading AB155 Charles Calderon By Hancock Urgency Clause — 36–1 (pass) · upper
• Do pass as amended and be re-referred to the Committee on Appropriations. — 5–2 (pass) · lower

Sponsors

• Charles Calderon — primary (person)
• Hancock — principal coauthor (person)
• Skinner — author (person)

Timeline

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

• 2011-01-18 Read first time. To print. reading-1
• 2011-01-19 From printer. May be heard in committee February 18.
• 2011-02-03 Referred to Com. on REV. & TAX. referral-committee
• 2011-03-03 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. reading-2, amendment-introduction, reading-1, amendment-passage
• 2011-03-07 Re-referred to Com. on REV. & TAX. referral-committee
• 2011-03-07 In committee: Hearing postponed by committee.
• 2011-04-04 In committee: Set, first hearing. Referred to REV. & TAX. suspense file. referral-committee
• 2011-04-28 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 2.) (April 25). amendment-passage, committee-passage, committee-passage-favorable
• 2011-05-02 Read second time and amended. reading-2, reading-1, amendment-passage
• 2011-05-03 Re-referred to Com. on APPR. referral-committee
• 2011-05-11 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
• 2011-05-27 From committee: Do pass. (Ayes 12. Noes 5.) (May 27). committee-passage, committee-passage-favorable
• 2011-05-27 Read second time. Ordered to third reading. reading-2, reading-1
• 2011-05-31 Read third time. Passed. Ordered to the Senate. (Ayes 52. Noes 20. Page 1642.) reading-3, reading-1, passage
• 2011-05-31 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
• 2011-06-08 Referred to Com. on GOV. & F. referral-committee
• 2011-06-16 In committee: Hearing postponed by committee.
• 2011-06-21 In committee: Hearing postponed by committee.
• 2011-07-07 From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 3.) (July 6). Re-referred to Com. on APPR. referral-committee, committee-passage, committee-passage-favorable
• 2011-08-15 In committee: Hearing postponed by committee.
• 2011-08-22 In committee: Placed on APPR. suspense file.
• 2011-08-25 From committee: Do pass as amended. (Ayes 6. Noes 3.) (August 25). amendment-passage, committee-passage, committee-passage-favorable
• 2011-08-29 Read second time and amended. Ordered to third reading. reading-2, reading-1, amendment-passage
• 2011-09-06 Read third time. Urgency clause refused adoption. (Ayes 22. Noes 12. Page 2317.) reading-3, reading-1
• 2011-09-06 Motion to reconsider made by Senator Hancock.
• 2011-09-06 Reconsideration granted. (Ayes 40. Noes 0. Page 2318.)
• 2011-09-09 Pursuant to Joint Rule 33.1,
• 2011-09-09 Joint Rule 61(a)(13) suspended. (Ayes 34. Noes 0. Page 2469.)
• 2011-09-09 Read third time and amended. reading-3, reading-1, amendment-passage
• 2011-09-09 Senate Rule 29.3 suspended.
• 2011-09-09 Ordered to third reading.
• 2011-09-09 Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 36. Noes 1. Page 2470.). reading-3, reading-1, passage
• 2011-09-09 In Assembly. Concurrence in Senate amendments pending.
• 2011-09-09 Urgency clause adopted. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 68. Noes 7. Page 3235.). committee-passage-favorable, amendment-passage
• 2011-09-12 Measure version as amended on September 9 corrected. amendment-passage
• 2011-09-14 Enrolled and presented to the Governor at 3 p.m.
• 2011-09-23 Approved by the Governor. executive-signature
• 2011-09-23 Chaptered by Secretary of State - Chapter 313, Statutes of 2011.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/31555fff-36c4-4680-9757-981a8f87eba1. Confidence: reported (aggregated from official California legislature records).