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.
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.
Do pass and be re-referred to the Committee on [Appropriations] — 11–0 (pass) · lower
[First] hearing set for [06-21-2023]: Failed passage in Committee. Reconsideration granted — 8–0 (pass) · upper
AB 543 Gipson Assembly Third Reading — 73–0 (pass) · lower
Do pass. — 15–0 (pass) · lower
Do pass, but first be re-referred to the Committee on [Appropriations] — 4–2 (fail) · upper
Do pass, but first be re-referred to the Committee on [Appropriations] — 6–1 (pass) · upper
Placed on suspense file — 7–0 (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 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).