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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 Sales and Use Tax Law: exemptions: petroleum products: water common carriers. 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 of, 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 fuel and petroleum products sold to a water common carrier for immediate shipment outside this state for consumption in the conduct of its business as a common carrier after the first out-of-state destination, as defined. Existing law repeals this exemption on January 1, 2024. us/states/ca California Legislature 20232024 AB 543 California AB 543 (20232024)
bill
Sales and Use Tax Law
exemptions
petroleum products
water common carriers
enacted
Gipson
5 24 9 2023-02-08 2023-10-08 openstates ocd-bill/8afc29f2-3aed-40ab-b180-179cef15303a http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB543 43ecb71556eecb8edbe571873b5fb3084fc1fa26c664e0f980dcf042b92ce223 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ca

California AB 543 (20232024) — Sales and Use Tax Law: exemptions: petroleum products: water common carriers.

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 of, 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 fuel and petroleum products sold to a water common carrier for immediate shipment outside this state for consumption in the conduct of its business as a common carrier after the first out-of-state destination, as defined. Existing law repeals this exemption on January 1, 2024.

Version chain

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

  1. 02/08/23 - Introduced (filed) — source
  2. 04/24/23 - Amended Assembly (committee substitute) — source
  3. 10/08/23 - Chaptered (committee substitute) — source
  4. AB543 (committee substitute) — source
  5. 09/13/23 - Enrolled (enrolled) — source

Votes

  • 3rd Reading AB543 Gipson Glazer — 285 (pass) · upper
  • Do pass — 70 (pass) · upper
  • Do pass and be re-referred to the Committee on [Appropriations] — 110 (pass) · lower
  • [First] hearing set for [06-21-2023]: Failed passage in Committee. Reconsideration granted — 80 (pass) · upper
  • AB 543 Gipson Assembly Third Reading — 730 (pass) · lower
  • Do pass. — 150 (pass) · lower
  • Do pass, but first be re-referred to the Committee on [Appropriations] — 42 (fail) · upper
  • Do pass, but first be re-referred to the Committee on [Appropriations] — 61 (pass) · upper
  • Placed on suspense file — 70 (pass) · upper

Sponsors

  • Gipson — primary (person)

Timeline

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

  • 2023-02-08 Read first time. To print. reading-1
  • 2023-02-09 From printer. May be heard in committee March 11.
  • 2023-02-17 Referred to Com. on REV. & TAX. referral-committee
  • 2023-03-14 In committee: Set, first hearing. Referred to REV. & TAX. suspense file. referral-committee
  • 2023-04-24 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
  • 2023-04-25 Re-referred to Com. on REV. & TAX. referral-committee
  • 2023-05-02 From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (May 1). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
  • 2023-05-17 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
  • 2023-05-18 Joint Rule 62(a), file notice suspended. (Page 1580.)
  • 2023-05-18 From committee: Do pass. (Ayes 15. Noes 0.) (May 18). committee-passage, committee-passage-favorable
  • 2023-05-18 Read second time. Ordered to third reading. reading-1, reading-2
  • 2023-05-25 Read third time. Passed. Ordered to the Senate. (Ayes 73. Noes 0. Page 1805.) 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
  • 2023-06-21 In committee: Set, first hearing. Failed passage. Reconsideration granted.
  • 2023-07-06 From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (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
  • 2023-09-11 Read third time. Passed. Ordered to the Assembly. (Ayes 28. Noes 5. Page 2565.). passage, reading-1, reading-3
  • 2023-09-11 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
  • 2023-09-18 Enrolled and presented to the Governor at 3:30 p.m.
  • 2023-10-08 Approved by the Governor. executive-signature
  • 2023-10-08 Chaptered by Secretary of State - Chapter 442, Statutes of 2023. became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/8afc29f2-3aed-40ab-b180-179cef15303a. Confidence: reported (aggregated from official California legislature records).