Sales and use taxes: exemptions: marine or maritime fuel.
The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or 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. That law exempts, until January 1, 2014, the gross receipts from the sale of fuel and petroleum products to a water common carrier for immediate shipment outside this state for consumption in the conduct of its business as a common carrier after the first out-of-state destination, as defined, if specified conditions are met.
us/states/ca
California Legislature
20112012
SB 1243
California SB 1243 (20112012)
bill
Sales and use taxes: exemptions: marine or maritime fuel.
California SB 1243 (20112012) — Sales and use taxes: exemptions: marine or maritime fuel.
The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or 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. That law exempts, until January 1, 2014, the gross receipts from the sale of fuel and petroleum products to a water common carrier for immediate shipment outside this state for consumption in the conduct of its business as a common carrier after the first out-of-state destination, as defined, if specified conditions are met.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
SB 1243 Lowenthal Senate Third Reading By LOWENTHAL — 78–0 (pass) · lower
3rd Reading — 38–0 (pass) · upper
Placed on Appropriations Suspense file. — 7–0 (pass) · upper
Do pass as amended. — 7–0 (pass) · upper
Do pass and be re-referred to the Committee on Appropriations. — 8–0 (pass) · lower
Do pass as amended, and re-refer to the Committee on Appropriations. — 9–0 (pass) · upper
Sponsors
Lowenthal — primary (person)
Bonnie Lowenthal — coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2012-02-23 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2012-02-24 From printer. May be acted upon on or after March 25.
2012-03-08 Referred to Com. on GOV. & F. referral-committee
2012-03-22 Set for hearing April 25.
2012-03-27 Hearing postponed by committee.
2012-03-27 From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F. reading-2, reading-1, committee-passage, amendment-passage, referral-committee
2012-03-28 Set for hearing May 9.
2012-05-14 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0. Page 3458.) (May 9). amendment-passage, committee-passage, committee-passage-favorable
2012-05-15 Read second time and amended. Re-referred to Com. on APPR. reading-2, reading-1, amendment-passage, referral-committee
2012-05-17 Set for hearing May 21.
2012-05-21 Placed on APPR. suspense file.
2012-05-22 Set for hearing May 24.
2012-05-24 From committee: Do pass as amended. (Ayes 7. Noes 0. Page 3594.) (May 24). amendment-passage, committee-passage, committee-passage-favorable
2012-05-25 Read second time and amended. Ordered to third reading. reading-2, reading-1, amendment-passage
2012-05-30 Read third time. Passed. (Ayes 38. Noes 0. Page 3695.) Ordered to the Assembly. reading-3, reading-1, passage
2012-05-30 In Assembly. Read first time. Held at Desk. reading-1
2012-06-07 Referred to Com. on REV. & TAX. referral-committee
2012-07-03 From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (July 2). Re-referred to Com. on APPR. referral-committee, committee-passage, committee-passage-favorable
2012-08-08 Set, first hearing. Referred to APPR. suspense file. referral-committee
2012-08-16 From committee: Do pass. (Ayes 17. Noes 0.) (August 16). committee-passage, committee-passage-favorable
2012-08-20 Read second time. Ordered to third reading. reading-2, reading-1
2012-08-21 Read third time. Passed. (Ayes 78. Noes 0. Page 6067.) Ordered to the Senate. reading-3, reading-1, passage
2012-08-21 In Senate. Ordered to engrossing and enrolling.
2012-08-24 Enrolled and presented to the Governor at 4:30 p.m.
2012-09-11 Approved by the Governor. executive-signature
2012-09-11 Chaptered by Secretary of State. Chapter 293, Statutes of 2012.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/4019bc1d-7634-4688-ac4e-8b3e2e8fd299. Confidence: reported (aggregated from official California legislature records).