republic-os/legislation/us/states/ca/20112012/ab-2618.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	Sales and use taxes: auction: vehicles.	The Sales and Use Tax Law presumes that all proceeds from retail sales are subject to tax until the contrary is established. The burden of proving a sale of tangible personal property is not a retail sale subject to tax is on the seller unless the seller takes a resale certificate in good faith from a person engaged in the business of selling tangible personal property who holds a permit under that law. Under that law, a person engaged in the business of making retail sales at auction of tangible personal property owned by others is a retailer. That law generally provides that retail sales of vehicles subject to registration under the Vehicle Code are subject to sales tax when sold by a person licensed or certificated under the Vehicle Code and subject to use tax, collected by the Department of Motor Vehicles, when sold by a person not so licensed or certificated. A vehicle not registered under the Vehicle Code, such as a salvage vehicle, is not subject to the special rules for registered vehicles.	us/states/ca	California Legislature	20112012	AB 2618	California AB 2618 (20112012)	bill	Sales and use taxes: auction: vehicles.	enacted	Ma	6	25	6	2012-02-24	2012-09-29	openstates	ocd-bill/17a8e917-1694-44ca-8203-7dc25e0c074a	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120AB2618	a14a4550ed66eaa34d916e6fdb3983fe7cf08a0a471c153ee6dd60eb63e83448	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California AB 2618 (20112012) — Sales and use taxes: auction: vehicles.

The Sales and Use Tax Law presumes that all proceeds from retail sales are subject to tax until the contrary is established. The burden of proving a sale of tangible personal property is not a retail sale subject to tax is on the seller unless the seller takes a resale certificate in good faith from a person engaged in the business of selling tangible personal property who holds a permit under that law. Under that law, a person engaged in the business of making retail sales at auction of tangible personal property owned by others is a retailer. That law generally provides that retail sales of vehicles subject to registration under the Vehicle Code are subject to sales tax when sold by a person licensed or certificated under the Vehicle Code and subject to use tax, collected by the Department of Motor Vehicles, when sold by a person not so licensed or certificated. A vehicle not registered under the Vehicle Code, such as a salvage vehicle, is not subject to the special rules for registered vehicles.

Version chain

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

1. 02/24/12 - Introduced (filed) — source
2. 03/29/12 - Amended Assembly (committee substitute) — source
3. 04/18/12 - Amended Assembly (committee substitute) — source
4. 09/29/12 - Chaptered (committee substitute) — source
5. AB2618 (committee substitute) — source
6. 08/16/12 - Enrolled (enrolled) — source

Votes

• Do pass and be re-referred to the Committee on Appropriations. — 8–0 (pass) · lower
• AB 2618 MA Assembly Third Reading — 77–0 (pass) · lower
• Do pass. — 17–0 (pass) · lower
• Do pass, but re-refer to the Committee on Appropriations. — 9–0 (pass) · upper
• 3rd Reading AB2618 Ma By La Malfa — 35–0 (pass) · upper
• Be referred to Committee on Revenue and Taxation. — 9–0 (pass) · lower

Sponsors

• Ma — 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
• 2012-03-29 Referred to Com. on JUD. referral-committee
• 2012-03-29 From committee chair, with author's amendments: Amend, and re-refer to Com. on JUD. Read second time and amended. reading-2, amendment-introduction, reading-1, amendment-passage
• 2012-04-09 Re-referred to Com. on JUD. referral-committee
• 2012-04-18 From committee chair, with author's amendments: Amend, and re-refer to Com. on JUD. Read second time and amended. reading-2, amendment-introduction, reading-1, amendment-passage
• 2012-04-19 Re-referred to Com. on JUD. referral-committee
• 2012-04-19 Re-referred to Com. on RLS. pursuant to Assembly Rule 96. referral-committee
• 2012-04-23 From committee: Be re-referred to Com. on REV. & TAX. Re-referred. (Ayes 9. Noes 0.) (April 23). Re-referred to Com. on REV. & TAX. referral-committee, committee-passage
• 2012-05-15 In committee: Set, first hearing. Referred to REV. & TAX. suspense file. referral-committee
• 2012-05-15 From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (May 14). Re-referred to Com. on APPR. referral-committee, committee-passage, committee-passage-favorable
• 2012-05-25 From committee: Do pass. (Ayes 17. Noes 0.) (May 25). committee-passage, committee-passage-favorable
• 2012-05-25 Read second time. Ordered to third reading. reading-2, reading-1
• 2012-05-29 Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 5059.) reading-3, reading-1, passage
• 2012-05-29 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
• 2012-06-07 Referred to Com. on GOV. & F. referral-committee
• 2012-06-20 From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (June 20). Re-referred to Com. on APPR. referral-committee, committee-passage, committee-passage-favorable
• 2012-07-02 From committee: Be placed on second reading file pursuant to Senate Rule 28.8. committee-passage
• 2012-07-03 Read second time. Ordered to third reading. reading-2, reading-1
• 2012-08-13 Read third time. Passed. Ordered to the Assembly. (Ayes 35. Noes 0. Page 4474.). reading-3, reading-1, passage
• 2012-08-13 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
• 2012-08-20 Enrolled and presented to the Governor at 5 p.m.
• 2012-09-29 Approved by the Governor. executive-signature
• 2012-09-29 Chaptered by Secretary of State - Chapter 756, Statutes of 2012.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/17a8e917-1694-44ca-8203-7dc25e0c074a. Confidence: reported (aggregated from official California legislature records).