republic-os/legislation/us/states/ca/20152016/ab-821.md

---
type: "Bill"
title: "Sales and use taxes: administration: payments: dispensaries."
description: "The Sales and Use Tax Law, which is administered by the State Board of Equalization, requires any person whose estimated tax liability averages $10,000 or more per month to remit amounts due by electronic funds transfer, as provided. The Medical Cannabis Regulation and Safety Act provides for the licensure and regulation of medical cannabis."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20152016"
identifier: "AB 821"
citation: "California AB 821 (20152016)"
classification: ["bill"]
subjects: ["Sales and use taxes: administration: payments: dispensaries."]
status: "enacted"
primary_sponsors: ["Gipson"]
version_count: 6
action_count: 24
vote_count: 6
first_action: "2015-02-26"
last_action: "2016-09-29"
source: "openstates"
source_identifier: "ocd-bill/fe4cfe25-de51-42f6-86ea-c0d5d7f626e5"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB821"
source_hash: "1c1c15704736819402b00294061361087c75e11ed71eb856e515ce0bd690d140"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California AB 821 (20152016) — Sales and use taxes: administration: payments: dispensaries.

The Sales and Use Tax Law, which is administered by the State Board of Equalization, requires any person whose estimated tax liability averages $10,000 or more per month to remit amounts due by electronic funds transfer, as provided. The Medical Cannabis Regulation and Safety Act provides for the licensure and regulation of medical cannabis.

## Version chain

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

1. **02/26/15 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB821&version=20150AB82199INT)
2. **01/04/16 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB821&version=20150AB82198AMD)
3. **01/13/16 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB821&version=20150AB82197AMD)
4. **09/29/16 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB821&version=20150AB82195CHP)
5. **AB821** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201520160AB821)
6. **08/19/16 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201520160AB821&version=20150AB82196ENR)

## Votes

- AB 821 GIPSON Assembly Third Reading — **58–17** (pass) · lower
- Do pass. — **12–5** (pass) · lower
- Do pass, but first be re-referred to the Committee on [Appropriations] — **6–1** (pass) · upper
- Do pass as amended and be re-referred to the Committee on [Appropriations] — **5–3** (pass) · lower
- Be re-referred to the Committee on [Revenue and Taxation] — **11–0** (pass) · lower
- 3rd Reading AB821 Gipson By Pavley — **28–9** (pass) · upper

## Sponsors

- Gipson — primary (person)

## Timeline

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

- **2015-02-26** Read first time. To print. `reading-1`
- **2015-02-27** From printer. May be heard in committee March 29.
- **2015-03-12** Referred to Com. on REV. & TAX. `referral-committee`
- **2015-05-11** In committee: Set, first hearing. Hearing canceled at the request of author.
- **2016-01-04** From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. `reading-2, amendment-introduction, amendment-passage, reading-1`
- **2016-01-04** Re-referred to Com. on REV. & TAX. `referral-committee`
- **2016-01-04** Re-referred to Com. on RLS. pursuant to Assembly Rule 96. `referral-committee`
- **2016-01-05** From committee: Be re-referred to Com. on REV. & TAX. Re-referred. (Ayes 11. Noes 0.) (January 5). Re-referred to Com. on REV. & TAX. `referral-committee, committee-passage`
- **2016-01-12** From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 3.) (January 11). `amendment-introduction, committee-passage, amendment-passage`
- **2016-01-13** Read second time and amended. `amendment-passage, reading-2, reading-1`
- **2016-01-14** Re-referred to Com. on APPR. `referral-committee`
- **2016-01-21** From committee: Do pass. (Ayes 12. Noes 5.) (January 21). `committee-passage-favorable, committee-passage`
- **2016-01-25** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2016-01-28** Read third time. Passed. Ordered to the Senate. (Ayes 57. Noes 17. Page 3524.) `reading-3, passage, reading-1`
- **2016-01-28** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2016-02-18** Referred to Com. on GOV. & F. `referral-committee`
- **2016-05-11** From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (May 11). Re-referred to Com. on APPR. `referral-committee, committee-passage-favorable, committee-passage`
- **2016-06-27** From committee: Be placed on second reading file pursuant to Senate Rule 28.8. `committee-passage`
- **2016-06-28** Read second time. Ordered to third reading. `reading-2, reading-1`
- **2016-08-16** Read third time. Passed. Ordered to the Assembly. (Ayes 28. Noes 9. Page 5030.). `reading-3, passage, reading-1`
- **2016-08-16** In Assembly. Ordered to Engrossing and Enrolling. `committee-passage`
- **2016-08-22** Enrolled and presented to the Governor at 4 p.m.
- **2016-09-29** Approved by the Governor. `executive-signature`
- **2016-09-29** Chaptered by Secretary of State - Chapter 811, Statutes of 2016.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fe4cfe25-de51-42f6-86ea-c0d5d7f626e5`. Confidence: reported (aggregated from official California legislature records).