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.
California AB 1593 (20172018) — Personal income tax.
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.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
AB 1593 RIDLEY-THOMAS Assembly Third Reading — 53–23 (pass) · lower
3rd Reading AB1593 Ridley-Thomas By Allen — 28–12 (pass) · upper
Do pass, but first be re-referred to the Committee on [Appropriations] — 6–1 (pass) · upper
Sponsors
Ridley-Thomas — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2017-02-17 Read first time. To print. reading-1
2017-02-19 From printer. May be heard in committee March 21.
2017-03-16 Referred to Com. on REV. & TAX. referral-committee
2017-04-18 From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 3.) (April 17). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2017-04-26 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
2017-05-26 From committee: Do pass. (Ayes 12. Noes 5.) (May 26). committee-passage-favorable, committee-passage
2017-05-30 Read second time. Ordered to third reading. reading-2, reading-1
2017-05-31 Read third time. Passed. Ordered to the Senate. (Ayes 53. Noes 23. Page 1993.) reading-3, passage, reading-1
2017-06-01 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2017-06-14 Referred to Com. on GOV. & F. referral-committee
2017-06-28 From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (June 28). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2017-07-10 From committee: Be ordered to second reading pursuant to Senate Rule 28.8. committee-passage, reading-2
2017-07-11 Read second time. Ordered to third reading. reading-2, reading-1
2017-09-06 Read third time. Passed. Ordered to the Assembly. (Ayes 28. Noes 12. Page 2526.). reading-3, passage, reading-1
2017-09-06 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2017-09-13 Enrolled and presented to the Governor at 4 p.m.
2017-10-07 Approved by the Governor. executive-signature
2017-10-07 Chaptered by Secretary of State - Chapter 563, Statutes of 2017.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/cb4d1f1b-f9ab-4e7a-a4a8-ea398d5ff3a5. Confidence: reported (aggregated from official California legislature records).