Sales and Use Tax: 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, until January 1, 2024, an exemption for the sale of, or the storage, use, or other consumption of, a new, used, or remanufactured truck, or 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
20232024
AB 314
California AB 314 (20232024)
bill
Sales and Use Tax
exemptions
trucks for use in interstate or out-of-state commerce
California AB 314 (20232024) — Sales and Use Tax: 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, until January 1, 2024, an exemption for the sale of, or the storage, use, or other consumption of, a new, used, or remanufactured truck, or 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, but first be re-referred to the Committee on [Appropriations] — 8–0 (pass) · upper
AB 314 Jim Patterson Consent Calendar Second Day — 79–0 (pass) · lower
Do pass. To Consent Calendar. — 14–0 (pass) · lower
Do pass as amended and be re-referred to the Committee on [Appropriations] — 11–0 (pass) · lower
3rd Reading AB314 Jim Patterson By Dahle — 39–0 (pass) · upper
Sponsors
Jim Patterson — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2023-01-26 Read first time. To print. reading-1
2023-01-27 From printer. May be heard in committee February 26.
2023-02-09 Referred to Com. on REV. & TAX. referral-committee
2023-03-15 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (March 13). amendment-introduction, amendment-passage, committee-passage, referral-committee
2023-03-16 Read second time and amended. amendment-passage, reading-1, reading-2
2023-03-20 Re-referred to Com. on APPR. referral-committee
2023-03-29 From committee: Do pass. To Consent Calendar. (Ayes 14. Noes 0.) (March 29). committee-passage, committee-passage-favorable
2023-03-30 Read second time. Ordered to Consent Calendar. reading-1, reading-2
2023-04-17 Read third time. Passed. Ordered to the Senate. (Ayes 79. Noes 0. Page 1178.) passage, reading-1, reading-3
2023-04-18 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2023-05-03 Referred to Com. on GOV. & F. referral-committee
2023-06-07 From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (June 7). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2023-06-26 From committee: Be ordered to second reading pursuant to Senate Rule 28.8. committee-passage, reading-2
2023-06-27 Read second time. Ordered to third reading. reading-1, reading-2
2023-09-13 Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2763.). passage, reading-1, reading-3
2023-09-13 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2023-09-20 Enrolled and presented to the Governor at 4 p.m.
2023-10-08 Approved by the Governor. executive-signature
2023-10-08 Chaptered by Secretary of State - Chapter 427, Statutes of 2023. became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/cd14621e-eb20-41c3-80b3-78a3e1c68006. Confidence: reported (aggregated from official California legislature records).
Fabio