The Sales and Use Tax Law generally provides, for a transaction not subject to sales tax, that every person storing, using, or otherwise consuming in this state tangible personal property purchased from a retailer for storage, use, or other consumption in this state is liable for use tax, and must pay the use tax to the State Board of Equalization, unless that person has paid the use tax to a retailer registered to collect the tax. Existing law authorizes an eligible person to make an irrevocable election to report qualified use tax, as defined, on that person's income tax return.
California AB 2270 (20112012) — Sales and use tax: use tax: administration.
The Sales and Use Tax Law generally provides, for a transaction not subject to sales tax, that every person storing, using, or otherwise consuming in this state tangible personal property purchased from a retailer for storage, use, or other consumption in this state is liable for use tax, and must pay the use tax to the State Board of Equalization, unless that person has paid the use tax to a retailer registered to collect the tax. Existing law authorizes an eligible person to make an irrevocable election to report qualified use tax, as defined, on that person's income tax return.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass, but re-refer to the Committee on Appropriations Recommend Consent. — 9–0 (pass) · upper
Do pass as amended and be re-referred to the Committee on Appropriations. — 8–0 (pass) · lower
AB 2270 HARKEY Consent Calendar Second Day — 72–0 (pass) · lower
Do pass, to Consent Calendar. — 16–0 (pass) · lower
Consent Calendar 2nd — 36–0 (pass) · upper
Sponsors
Harkey — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2012-02-24 Introduced. To print. introduction
2012-02-26 From printer. May be heard in committee March 27.
2012-02-27 Read first time. reading-1
2012-03-15 Referred to Com. on REV. & TAX. referral-committee
2012-04-16 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (April 9). amendment-passage, committee-passage, committee-passage-favorable
2012-04-17 Read second time and amended. reading-2, reading-1, amendment-passage
2012-04-18 Re-referred to Com. on APPR. referral-committee
2012-04-25 From committee: Do pass. To consent calendar. (Ayes 16. Noes 0.) (April 25). committee-passage, committee-passage-favorable
2012-04-26 Read second time. Ordered to consent calendar. reading-2, reading-1
2012-05-03 Read third time. Passed. Ordered to the Senate. (Ayes 72. Noes 0. Page 4676.) reading-3, reading-1, passage
2012-05-03 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2012-05-17 Referred to Com. on GOV. & F. referral-committee
2012-06-28 From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 9. Noes 0.) (June 28). Re-referred to Com. on APPR. referral-committee, committee-passage, committee-passage-favorable
2012-08-06 From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and ordered to consent calendar. committee-passage
2012-08-07 Read second time. Ordered to consent calendar. reading-2, reading-1
2012-08-09 Read third time. Passed. Ordered to the Assembly. (Ayes 36. Noes 0. Page 4446.). reading-3, reading-1, passage
2012-08-09 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2012-08-15 Enrolled and presented to the Governor at 3:10 p.m.
2012-08-27 Approved by the Governor. executive-signature
2012-08-27 Chaptered by Secretary of State - Chapter 200, Statutes of 2012.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/180944f1-7ce8-4b53-acb8-b77a74561eca. Confidence: reported (aggregated from official California legislature records).