Sales and use taxes: exemptions: trucks for use in interstate or out-of-state commerce.
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 the sale of, or the storage, use, or other consumption of, a new or remanufactured trailer or semitrailer with an unladen weight of 6,000 pounds or more that is purchased for use without this state and is delivered to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 or 75 days, as applicable, from and after the date of delivery, if the purchaser furnishes certain documents to the manufacturer or remanufacturer. Those documents include the purchaser's affidavit as to the exclusive use of the vehicle in interstate or foreign commerce, and the vehicle having been taken out of the state within the applicable time period.
us/states/ca
California Legislature
20192020
AB 321
California AB 321 (20192020)
bill
Sales and use taxes: exemptions: trucks for use in interstate or out-of-state commerce.
California AB 321 (20192020) — Sales and use taxes: exemptions: trucks for use in interstate or out-of-state commerce.
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 the sale of, or the storage, use, or other consumption of, a new or remanufactured trailer or semitrailer with an unladen weight of 6,000 pounds or more that is purchased for use without this state and is delivered to the purchaser within this state, and the purchaser drives or moves the vehicle to any point outside this state within 30 or 75 days, as applicable, from and after the date of delivery, if the purchaser furnishes certain documents to the manufacturer or remanufacturer. Those documents include the purchaser's affidavit as to the exclusive use of the vehicle in interstate or foreign commerce, and the vehicle having been taken out of the state within the applicable time period.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations] — 6–0 (pass) · upper
Do pass. — 18–0 (pass) · lower
AB 321 Patterson Assembly Third Reading — 72–1 (pass) · lower
AB 321 Patterson Concurrence in Senate Amendments — 73–1 (pass) · lower
Do pass and be re-referred to the Committee on [Appropriations] — 9–1 (pass) · lower
Sponsors
Patterson — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2019-01-30 Read first time. To print. reading-1
2019-01-31 From printer. May be heard in committee March 2.
2019-02-11 Referred to Com. on REV. & TAX. referral-committee
2019-03-11 In committee: Hearing postponed by committee.
2019-03-18 In committee: Hearing for testimony only.
2019-03-27 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
2019-03-28 Re-referred to Com. on REV. & TAX. referral-committee
2019-04-09 From committee: Do pass and re-refer to Com. on APPR. (Ayes 9. Noes 1.) (April 8). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
2019-04-24 From committee: Do pass. (Ayes 18. Noes 0.) (April 24). committee-passage-favorable, committee-passage
2019-04-25 Read second time. Ordered to third reading. reading-1, reading-2
2019-05-02 Read third time. Passed. Ordered to the Senate. (Ayes 72. Noes 1. Page 1469.) passage, reading-3, reading-1
2019-05-02 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2019-05-16 Referred to Com. on GOV. & F. referral-committee
2019-06-17 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (June 12). amendment-passage, committee-passage, amendment-introduction
2019-06-18 Read second time and amended. Re-referred to Com. on APPR. reading-1, reading-2, amendment-passage, referral-committee
2019-07-01 From committee: Be ordered to second reading pursuant to Senate Rule 28.8. committee-passage, reading-2
2019-07-02 Read second time. Ordered to third reading. reading-1, reading-2
2019-08-14 Read third time and amended. Ordered to second reading. amendment-passage, reading-3, reading-1
2019-08-15 Read second time. Ordered to third reading. reading-1, reading-2
2019-08-19 Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2206.). passage, reading-3, reading-1
2019-08-19 In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 21 pursuant to Assembly Rule 77.
2019-08-22 Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 73. Noes 1. Page 2791.). amendment-passage, committee-passage-favorable
2019-08-27 Enrolled and presented to the Governor at 3:30 p.m.
2019-09-05 Approved by the Governor. executive-signature
2019-09-05 Chaptered by Secretary of State - Chapter 226, Statutes of 2019.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/4e34b39f-2ca6-4f49-ace4-9cb3b6f33b09. Confidence: reported (aggregated from official California legislature records).
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