(1) 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 generally provides that the taxes are due and payable to the California Department of Tax and Fee Administration quarterly on or before the last day of the month next succeeding each quarterly period and requires, for purposes of sales tax, a return to be filed by a seller that contains, among other information, the gross receipts of the seller during the preceding reporting period.
California AB 85 (20192020) — State taxes and charges.
(1) 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 generally provides that the taxes are due and payable to the California Department of Tax and Fee Administration quarterly on or before the last day of the month next succeeding each quarterly period and requires, for purposes of sales tax, a return to be filed by a seller that contains, among other information, the gross receipts of the seller during the preceding reporting period.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
2019-04-08 Read second time. Ordered to third reading. reading-1, reading-2
2019-04-11 Read third time. Passed. Ordered to the Senate. (Ayes 54. Noes 13. Page 1170.) passage, reading-3, reading-1
2019-04-11 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2019-04-24 Referred to Com. on B. & F.R. referral-committee
2019-06-10 In committee: Hearing postponed by committee.
2019-06-10 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R. reading-1, reading-2, amendment-passage, referral-committee, amendment-introduction
2019-06-12 From committee: Do pass. (Ayes 12. Noes 5.) (June 12). committee-passage-favorable, committee-passage
2019-06-13 Read second time. Ordered to third reading. reading-1, reading-2
2019-06-26 Re-referred to Com. on B. & F.R. referral-committee
2020-06-10 From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R. reading-1, reading-2, amendment-passage, referral-committee, amendment-introduction
2020-06-12 From committee: Do pass. (Ayes 12. Noes 5.) (June 12). committee-passage-favorable, committee-passage
2020-06-15 Read second time. Ordered to third reading. reading-1, reading-2
2020-06-15 Read third time. Passed. Ordered to the Assembly. (Ayes 27. Noes 11. Page 3712.). passage, reading-3, reading-1
2020-06-15 In Assembly. Concurrence in Senate amendments pending. May be considered on or after June 17 pursuant to Assembly Rule 77.