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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 Tax administration: Franchise Tax Board: State Board of Equalization. (1) 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. us/states/ca California Legislature 20112012 SB 86 California SB 86 (20112012)
bill
appropriation
Tax administration: Franchise Tax Board: State Board of Equalization.
enacted
Committee on Budget and Fiscal Review
6 20 3 2011-01-10 2011-03-24 openstates ocd-bill/a7e1f5b3-011c-4843-b004-6216dcd6a3eb http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201120120SB86 7b308ebde280703d1318b900549b7687e526eb41432338f10c37d467c3e649df 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ca

California SB 86 (20112012) — Tax administration: Franchise Tax Board: State Board of Equalization.

(1) 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.

  1. 01/10/11 - Introduced (filed) — source
  2. 03/14/11 - Amended Assembly (committee substitute) — source
  3. 03/17/11 - Amended Assembly (committee substitute) — source
  4. 03/24/11 - Chaptered (committee substitute) — source
  5. SB86 (committee substitute) — source
  6. 03/21/11 - Enrolled (enrolled) — source

Votes

  • 3rd Reading SB86 Committee on B. & F.R. — 222 (pass) · upper
  • SB 86 B. & F. R. Senate Third Reading By BLUMENFIELD — 5225 (pass) · lower
  • Unfinished Supp 1 SB86 Committee on B. & F.R. — 2316 (pass) · upper

Sponsors

  • Committee on Budget and Fiscal Review — primary (person)

Timeline

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

  • 2011-01-10 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
  • 2011-01-11 From printer. May be acted upon on or after February 10.
  • 2011-01-20 Referred to Com. on RLS. referral-committee
  • 2011-02-10 Withdrawn from committee.
  • 2011-02-10 Ordered to second reading.
  • 2011-02-10 Read second time. Ordered to third reading. reading-2, reading-1
  • 2011-02-14 Read third time. Passed. (Ayes 22. Noes 2. Page 168.) Ordered to the Assembly. reading-3, reading-1, passage
  • 2011-02-14 In Assembly. Read first time. Held at Desk. reading-1
  • 2011-03-07 Referred to Com. on BUDGET. referral-committee
  • 2011-03-14 From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET. reading-2, reading-1, committee-passage, amendment-passage, referral-committee
  • 2011-03-17 Withdrawn from committee.
  • 2011-03-17 Ordered to third reading.
  • 2011-03-17 Read third time and amended. (Page 607.) reading-3, reading-1, amendment-passage
  • 2011-03-17 (Corrected March 18.)
  • 2011-03-17 Read third time. Passed. (Ayes 52. Noes 25. Page 611.) Ordered to the Senate. reading-3, reading-1, passage
  • 2011-03-17 In Senate. Concurrence in Assembly amendments pending.
  • 2011-03-17 Assembly amendments concurred in. (Ayes 23. Noes 16. Page 373.) Ordered to engrossing and enrolling. committee-passage-favorable, amendment-passage
  • 2011-03-22 Enrolled and presented to the Governor at 3:50 p.m.
  • 2011-03-24 Approved by the Governor. executive-signature
  • 2011-03-24 Chaptered by Secretary of State. Chapter 14, Statutes of 2011.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/a7e1f5b3-011c-4843-b004-6216dcd6a3eb. Confidence: reported (aggregated from official California legislature records).