republic-os/legislation/us/states/ca/20232024/ab-1097.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Use tax: registration: qualified purchaser.	Existing sales and use tax law requires a qualified purchaser to register with the California Department of Tax and Fee Administration to facilitate the collection of the use tax. Existing law defines "qualified purchaser" for this purpose to include a person that satisfies specified conditions, including that the person receives at least $100,000 in gross receipts from business operations per calendar year.	us/states/ca	California Legislature	20232024	AB 1097	California AB 1097 (20232024)	bill	Use tax qualified purchaser registration	enacted	Luz Rivas	6	26	7	2023-02-15	2023-10-07	openstates	ocd-bill/8bc73907-f53e-4552-9eff-a76d45c34cbe	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB1097	61af44bd229ee6da7f3dd176be04b7128c9792d9bf248f1ef28e70f88415cb34	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California AB 1097 (20232024) — Use tax: registration: qualified purchaser.

Existing sales and use tax law requires a qualified purchaser to register with the California Department of Tax and Fee Administration to facilitate the collection of the use tax. Existing law defines "qualified purchaser" for this purpose to include a person that satisfies specified conditions, including that the person receives at least $100,000 in gross receipts from business operations per calendar year.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. 02/15/23 - Introduced (filed) — source
2. 03/20/23 - Amended Assembly (committee substitute) — source
3. 04/17/23 - Amended Assembly (committee substitute) — source
4. 10/07/23 - Chaptered (committee substitute) — source
5. AB1097 (committee substitute) — source
6. 09/14/23 - Enrolled (enrolled) — source

Votes

• AB 1097 Luz Rivas Consent Calendar Second Day — 76–0 (pass) · lower
• Special Consent AB1097 Luz Rivas — 39–0 (pass) · upper
• Placed on suspense file — 7–0 (pass) · upper
• Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 8–0 (pass) · upper
• Do pass — 7–0 (pass) · upper
• Do pass and be re-referred to the Committee on [Appropriations] — 11–0 (pass) · lower
• Do pass. To Consent Calendar. — 15–0 (pass) · lower

Sponsors

• Luz Rivas — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2023-02-15 Read first time. To print. reading-1
• 2023-02-16 From printer. May be heard in committee March 18.
• 2023-03-02 Referred to Coms. on H. & C.D. and JUD. referral-committee
• 2023-03-20 From committee chair, with author's amendments: Amend, and re-refer to Com. on H. & C.D. Read second time and amended. amendment-introduction, amendment-passage, reading-1, reading-2
• 2023-03-21 Re-referred to Com. on H. & C.D. referral-committee
• 2023-03-23 Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96. referral-committee
• 2023-04-11 In committee: Set, first hearing. Referred to REV. & TAX. suspense file. referral-committee
• 2023-04-17 From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended. amendment-introduction, amendment-passage, reading-1, reading-2
• 2023-04-18 Re-referred to Com. on REV. & TAX. referral-committee
• 2023-04-25 From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (April 24). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
• 2023-05-17 From committee: Do pass. To Consent Calendar. (Ayes 15. Noes 0.) (May 17). committee-passage, committee-passage-favorable
• 2023-05-18 Read second time. Ordered to Consent Calendar. reading-1, reading-2
• 2023-05-25 Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 1811.) passage, reading-1, reading-3
• 2023-05-26 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
• 2023-06-07 Referred to Com. on GOV. & F. referral-committee
• 2023-07-06 From committee: Do pass and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 8. Noes 0.) (July 5). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
• 2023-08-14 In committee: Referred to APPR suspense file. referral-committee
• 2023-09-01 From committee: Do pass. (Ayes 7. Noes 0.) (September 1). committee-passage, committee-passage-favorable
• 2023-09-05 Read second time. Ordered to third reading. reading-1, reading-2
• 2023-09-08 Ordered to special consent calendar.
• 2023-09-12 Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2688.). passage, reading-1, reading-3
• 2023-09-12 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
• 2023-09-18 Enrolled measure version corrected.
• 2023-09-19 Enrolled and presented to the Governor at 4 p.m.
• 2023-10-07 Approved by the Governor. executive-signature
• 2023-10-07 Chaptered by Secretary of State - Chapter 355, Statutes of 2023. became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/8bc73907-f53e-4552-9eff-a76d45c34cbe. Confidence: reported (aggregated from official California legislature records).