Sales and use taxes: exemption: charitable thrift stores.
Existing sales and use tax laws impose taxes on retailers measured by gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from this tax, including an exemption for retail items sold by thrift stores operated by nonprofit organizations, if the purpose of that thrift store is to obtain funding for medical, hospice, or social services provided to individuals with HIV or AIDS by the nonprofit organization, as provided. This exemption will be repealed January 1, 2019.
us/states/ca
California Legislature
20172018
SB 1484
California SB 1484 (20172018)
bill
Sales and use taxes: exemption: charitable thrift stores.
California SB 1484 (20172018) — Sales and use taxes: exemption: charitable thrift stores.
Existing sales and use tax laws impose taxes on retailers measured by gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from this tax, including an exemption for retail items sold by thrift stores operated by nonprofit organizations, if the purpose of that thrift store is to obtain funding for medical, hospice, or social services provided to individuals with HIV or AIDS by the nonprofit organization, as provided. This exemption will be repealed January 1, 2019.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Unfinished Business SB1484 Hernandez et al. Concurrence — 39–0 (pass) · upper
Placed on suspense file — 7–0 (pass) · upper
Do pass. — 17–0 (pass) · lower
Do pass — 7–0 (pass) · upper
Do pass, but first be re-referred to the Committee on [Appropriations] — 7–0 (pass) · upper
Special Consent SB1484 — 39–0 (pass) · upper
SB 1484 Hernandez Senate Third Reading By CHEN — 80–0 (pass) · lower
Do pass as amended and be re-referred to the Committee on [Appropriations] — 9–0 (pass) · lower
Sponsors
Hernandez — primary (person)
Chen — coauthor (person)
Glazer — coauthor (person)
Nazarian — coauthor (person)
Pan — coauthor (person)
Waldron — coauthor (person)
Wilk — coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2018-02-16 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2018-02-20 From printer. May be acted upon on or after March 22.
2018-03-08 Referred to Com. on GOV. & F. referral-committee
2018-04-17 Set for hearing May 9.
2018-05-09 From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 4996.) (May 9). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2018-05-14 Set for hearing May 22.
2018-05-22 May 22 hearing: Placed on APPR. suspense file.
2018-05-23 Set for hearing May 25.
2018-05-25 From committee: Do pass. (Ayes 7. Noes 0. Page 4312.) (May 25). committee-passage-favorable, committee-passage
2018-05-25 Read second time. Ordered to third reading. reading-2, reading-1
2018-05-29 Ordered to special consent calendar.
2018-05-31 Read third time. Passed. (Ayes 39. Noes 0. Page 4457.) Ordered to the Assembly. reading-3, passage, reading-1
2018-05-31 In Assembly. Read first time. Held at Desk. reading-1
2018-06-11 Referred to Com. on REV. & TAX. referral-committee
2018-08-06 From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (July 2). committee-passage-favorable, committee-passage, amendment-passage
2018-08-07 Read second time and amended. Re-referred to Com. on APPR. amendment-passage, reading-2, referral-committee, reading-1
2018-08-15 August 15 set for first hearing. Placed on APPR. suspense file.
2018-08-16 Joint Rule 62(a) suspended.
2018-08-16 From committee: Do pass. (Ayes 17. Noes 0.) (August 16). committee-passage-favorable, committee-passage
2018-08-20 Read second time. Ordered to third reading. reading-2, reading-1
2018-08-30 Read third time. Passed. (Ayes 80. Noes 0. Page 6968.) Ordered to the Senate. reading-3, passage, reading-1
2018-08-30 In Senate. Concurrence in Assembly amendments pending.
2018-08-31 Ordered to special consent calendar.
2018-08-31 Assembly amendments concurred in. (Ayes 39. Noes 0. Page 6114.) Ordered to engrossing and enrolling. committee-passage-favorable, amendment-passage
2018-09-12 Enrolled and presented to the Governor at 5 p.m.
2018-09-23 Approved by the Governor. executive-signature
2018-09-23 Chaptered by Secretary of State. Chapter 741, Statutes of 2018.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/49ab296f-01c4-4a0e-bc87-ec527930921a. Confidence: reported (aggregated from official California legislature records).