republic-os/legislation/us/states/ca/20132014/ab-2758.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: administration: qualified use tax: acceptable tax return.	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 a person to make an irrevocable election to report qualified use tax, as defined, on that person's income tax return. Under existing law, any payments and credits shown on the return, together with any other credits associated with that person's account, of a person that elects to report qualified use tax on an acceptable tax return is applied first to taxes imposed under the Personal Income Tax Law or the Corporation Tax Law, including penalties and interest, and then to qualified use tax.	us/states/ca	California Legislature	20132014	AB 2758	California AB 2758 (20132014)	bill	Sales and use taxes: administration: qualified use tax: acceptable tax return.	enacted	Committee on Revenue and Taxation	6	25	6	2014-03-24	2014-09-25	openstates	ocd-bill/ab0cd855-6da8-462a-b0f9-8c2eb44359e8	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB2758	b49753c9cbf77eec8ac6fca7a96a9c07c053bf96d81229c37b71feb0450c0c27	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California AB 2758 (20132014) — Sales and use taxes: administration: qualified use tax: acceptable tax return.

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 a person to make an irrevocable election to report qualified use tax, as defined, on that person's income tax return. Under existing law, any payments and credits shown on the return, together with any other credits associated with that person's account, of a person that elects to report qualified use tax on an acceptable tax return is applied first to taxes imposed under the Personal Income Tax Law or the Corporation Tax Law, including penalties and interest, and then to qualified use tax.

Version chain

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

1. 03/24/14 - Introduced (filed) — source
2. 04/10/14 - Amended Assembly (committee substitute) — source
3. 08/22/14 - Amended Senate (committee substitute) — source
4. 09/25/14 - Chaptered (committee substitute) — source
5. AB2758 (committee substitute) — source
6. 09/03/14 - Enrolled (enrolled) — source

Votes

• Do pass, to Consent Calendar. — 17–0 (pass) · lower
• Do pass and re-refer to Committee on Appropriations with recommendation: To Consent Calendar. — 9–0 (pass) · lower
• AB 2758 REV. & TAX. Consent Calendar Second Day — 73–0 (pass) · lower
• 3rd Reading AB2758 Committee on REV. & TAX. (Bocaneg By Wolk — 34–0 (pass) · upper
• Do pass, but re-refer to the Committee on Appropriations Recommend Consent. — 6–0 (pass) · upper
• AB 2758 REV. & TAX. Concurrence in Senate Amendments By BOCANEGRA — 78–0 (pass) · lower

Sponsors

• Committee on Revenue and Taxation — primary (person)

Timeline

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

• 2014-03-24 Read first time. To print. reading-1
• 2014-03-25 From printer. May be heard in committee April 24.
• 2014-04-03 Referred to Com. on REV. & TAX. referral-committee
• 2014-04-10 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. amendment-introduction, amendment-passage, reading-2, reading-1
• 2014-04-21 Re-referred to Com. on REV. & TAX. referral-committee
• 2014-04-29 From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 9. Noes 0.) (April 28). Re-referred to Com. on APPR. committee-passage-favorable, referral-committee, committee-passage
• 2014-05-14 From committee: Do pass. To consent calendar. (Ayes 17. Noes 0.) (May 14). committee-passage-favorable, committee-passage
• 2014-05-15 Read second time. Ordered to consent calendar. reading-2, reading-1
• 2014-05-23 Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 0. Page 5113.) reading-3, reading-1, passage
• 2014-05-23 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
• 2014-06-05 Referred to Com. on GOV. & F. referral-committee
• 2014-06-25 From committee: Do pass and re-refer to Com. on APPR. with recommendation: to consent calendar. (Ayes 6. Noes 0.) (June 25). Re-referred to Com. on APPR. committee-passage-favorable, referral-committee, committee-passage
• 2014-08-04 From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and ordered to consent calendar. committee-passage
• 2014-08-05 Read second time. Ordered to consent calendar. reading-2, reading-1
• 2014-08-07 From consent calendar.
• 2014-08-07 Ordered to third reading.
• 2014-08-22 Read third time and amended. Ordered to second reading. reading-3, reading-1, amendment-passage
• 2014-08-25 Read second time. Ordered to third reading. reading-2, reading-1
• 2014-08-26 Read third time. Passed. Ordered to the Assembly. (Ayes 34. Noes 0. Page 4865.). reading-3, reading-1, passage
• 2014-08-26 In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 28 pursuant to Assembly Rule 77.
• 2014-08-27 Assembly Rule 77 suspended. (Page 6550.)
• 2014-08-27 Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 78. Noes 0. Page 6569.). committee-passage-favorable, amendment-passage
• 2014-09-09 Enrolled and presented to the Governor at 3:30 p.m.
• 2014-09-25 Approved by the Governor. executive-signature
• 2014-09-25 Chaptered by Secretary of State - Chapter 541, Statutes of 2014.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/ab0cd855-6da8-462a-b0f9-8c2eb44359e8. Confidence: reported (aggregated from official California legislature records).