Sales and use taxes: exemption: vehicle modifications: physically handicapped persons: veterans.
Existing state sales and use tax laws impose a tax on retailers measured by the 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 those taxes, including an exemption for items and materials when used to modify a vehicle for physically handicapped persons. Existing law also exempts from those taxes, in the case of a sale of a modified vehicle for physically handicapped persons to a disabled person who is eligible to be issued a distinguishing license plate or placard for parking purposes, the gross receipts attributable to that portion of the vehicle that has been so modified. Existing regulations implementing those provisions provide that physically handicapped persons include disabled persons, as specified, which existing law defines as, among others, persons with a diagnosed disease or disorder which substantially impairs or interferes with mobility.
us/states/ca
California Legislature
20192020
AB 1257
California AB 1257 (20192020)
bill
Sales and use taxes: exemption: vehicle modifications: physically handicapped persons: veterans.
California AB 1257 (20192020) — Sales and use taxes: exemption: vehicle modifications: physically handicapped persons: veterans.
Existing state sales and use tax laws impose a tax on retailers measured by the 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 those taxes, including an exemption for items and materials when used to modify a vehicle for physically handicapped persons. Existing law also exempts from those taxes, in the case of a sale of a modified vehicle for physically handicapped persons to a disabled person who is eligible to be issued a distinguishing license plate or placard for parking purposes, the gross receipts attributable to that portion of the vehicle that has been so modified. Existing regulations implementing those provisions provide that physically handicapped persons include disabled persons, as specified, which existing law defines as, among others, persons with a diagnosed disease or disorder which substantially impairs or interferes with mobility.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass. To Consent Calendar. — 16–0 (pass) · lower
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 6–0 (pass) · upper
AB 1257 Salas Consent Calendar Second Day — 77–0 (pass) · lower
Placed on suspense file — 7–0 (pass) · upper
Do pass, but first be re-referred to the Committee on [Veterans Affairs] with the recommendation: To Consent Calendar — 6–0 (pass) · upper
3rd Reading AB1257 Salas et al. By Archuleta — 40–0 (pass) · upper
Do pass and be re-referred to the Committee on [Appropriations] — 11–0 (pass) · lower
AB 1257 Salas Concurrence in Senate Amendments — 78–0 (pass) · lower
Sponsors
Salas — primary (person)
Boerner Horvath — coauthor (person)
Mathis — coauthor (person)
Nielsen — coauthor (person)
Petrie-Norris — coauthor (person)
Roth — coauthor (person)
Voepel — coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2019-02-21 Read first time. To print. reading-1
2019-02-22 From printer. May be heard in committee March 24.
2019-03-11 Referred to Com. on REV. & TAX. referral-committee
2019-03-25 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. reading-1, reading-2, amendment-passage, amendment-introduction
2019-03-26 Re-referred to Com. on REV. & TAX. referral-committee
2019-04-01 In committee: Hearing for testimony only.
2019-04-03 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. reading-1, reading-2, amendment-passage, amendment-introduction
2019-04-04 Re-referred to Com. on REV. & TAX. referral-committee
2019-04-10 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. reading-1, reading-2, amendment-passage, amendment-introduction
2019-04-11 Re-referred to Com. on REV. & TAX. referral-committee
2019-05-07 From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (May 6). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2019-05-15 From committee: Do pass. To Consent Calendar. (Ayes 16. Noes 0.) (May 15). committee-passage-favorable, committee-passage
2019-05-16 Read second time. Ordered to Consent Calendar. reading-1, reading-2
2019-05-22 Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 1829.) passage, reading-3, reading-1
2019-05-23 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2019-05-29 Referred to Coms. on GOV. & F. and V.A. referral-committee
2019-06-05 In committee: Hearing postponed by committee.
2019-06-12 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F. reading-1, reading-2, amendment-passage, referral-committee, amendment-introduction
2019-06-20 From committee: Do pass and re-refer to Com. on V.A. with recommendation: To Consent Calendar. (Ayes 6. Noes 0.) (June 19). Re-referred to Com. on V.A. committee-passage-favorable, committee-passage, referral-committee
2019-06-20 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on V.A. reading-1, reading-2, amendment-passage, referral-committee, amendment-introduction
2019-06-26 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, committee-passage, referral-committee
2019-07-08 In committee: Referred to APPR. suspense file. referral-committee
2019-08-30 From committee: Amend, and do pass as amended. (Ayes 7. Noes 0.) (August 30). amendment-passage, committee-passage, amendment-introduction
2019-08-30 Read second time and amended. Ordered returned to second reading. amendment-passage, reading-1, reading-2
2019-09-03 Read second time. Ordered to third reading. reading-1, reading-2
2019-09-05 Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2583.). passage, reading-3, reading-1
2019-09-06 In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 8 pursuant to Assembly Rule 77.
2019-09-09 Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 78. Noes 0. Page 3145.). amendment-passage, committee-passage-favorable
2019-09-17 Enrolled and presented to the Governor at 3:30 p.m.
2019-09-20 Approved by the Governor. executive-signature
2019-09-20 Chaptered by Secretary of State - Chapter 317, Statutes of 2019.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/aa48aab9-11d1-490b-bfbb-c58fdcac58dd. Confidence: reported (aggregated from official California legislature records).