Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
5.6 KiB
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 | |||||||
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| 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) |
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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 |
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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.
- 01/10/11 - Introduced (filed) — source
- 03/14/11 - Amended Assembly (committee substitute) — source
- 03/17/11 - Amended Assembly (committee substitute) — source
- 03/24/11 - Chaptered (committee substitute) — source
- SB86 (committee substitute) — source
- 03/21/11 - Enrolled (enrolled) — source
Votes
- 3rd Reading SB86 Committee on B. & F.R. — 22–2 (pass) · upper
- SB 86 B. & F. R. Senate Third Reading By BLUMENFIELD — 52–25 (pass) · lower
- Unfinished Supp 1 SB86 Committee on B. & F.R. — 23–16 (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).