Sales and use taxes: exclusion: pawnbrokers: transfer of vested property.
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. Existing law defines "sale" and "purchase" for these purposes and provides certain exclusions from those definitions.
us/states/ca
California Legislature
20212022
AB 296
California AB 296 (20212022)
bill
Sales and use taxes: exclusion: pawnbrokers: transfer of vested property.
California AB 296 (20212022) — Sales and use taxes: exclusion: pawnbrokers: transfer of vested property.
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. Existing law defines "sale" and "purchase" for these purposes and provides certain exclusions from those definitions.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Do pass and be re-referred to the Committee on [Appropriations] — 10–0 (pass) · lower
AB 296 Gipson Consent Calendar Second Day — 77–0 (pass) · lower
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 5–0 (pass) · upper
Consent Calendar AB296 — 39–0 (pass) · upper
Do pass. To Consent Calendar. — 14–0 (pass) · lower
Sponsors
Gipson — primary (person)
Grayson — coauthor (person)
Quirk — coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2021-01-25 Read first time. To print. reading-1
2021-01-26 From printer. May be heard in committee February 25.
2021-02-12 Referred to Com. on REV. & TAX. referral-committee
2021-03-22 In committee: Hearing for testimony only.
2021-04-06 Coauthors revised.
2021-04-06 From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (April 5). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2021-04-21 From committee: Do pass. To Consent Calendar. (Ayes 14. Noes 0.) (April 21). committee-passage, committee-passage-favorable
2021-04-22 Read second time. Ordered to Consent Calendar. reading-1, reading-2
2021-04-29 Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 1250.) passage, reading-1, reading-3
2021-05-03 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2021-05-12 Referred to Com. on GOV. & F. referral-committee
2021-06-24 From committee: Do pass and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 5. Noes 0.) (June 24). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2021-06-30 In committee: Hearing postponed by committee.
2021-07-15 From committee: Be ordered to second reading file pursuant to Senate Rule 28.8 and ordered to Consent Calendar. committee-passage, reading-2
2021-08-16 Read second time. Ordered to Consent Calendar. reading-1, reading-2
2021-08-30 Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2236.). passage, reading-1, reading-3
2021-08-31 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2021-09-07 Enrolled and presented to the Governor at 4 p.m.
2021-09-16 Approved by the Governor. executive-signature
2021-09-16 Chaptered by Secretary of State - Chapter 164, Statutes of 2021. became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/c2b42cb5-d244-4acd-8839-c5bdb0b6b9fd. Confidence: reported (aggregated from official California legislature records).