(1) 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 generally provides that the taxes are due and payable to the California Department of Tax and Fee Administration (CDTFA) quarterly on or before the last day of the month next succeeding each quarterly period and requires, for purposes of sales tax, a return to be filed by a seller that contains, among other information, the gross receipts of the seller during the preceding reporting period.
(1) 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 generally provides that the taxes are due and payable to the California Department of Tax and Fee Administration (CDTFA) quarterly on or before the last day of the month next succeeding each quarterly period and requires, for purposes of sales tax, a return to be filed by a seller that contains, among other information, the gross receipts of the seller during the preceding reporting period.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
SB 132 B. & F. R. Senate Third Reading By GABRIEL — 68–1 (pass) · lower
Sponsors
Committee on Budget and Fiscal Review — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
2025-01-23 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
2025-01-24 From printer. May be acted upon on or after February 23.
2025-02-05 Referred to Com. on B. & F. R. referral-committee
2025-03-17 Withdrawn from committee. (Ayes 27. Noes 10. Page 384.)
2025-03-17 Ordered to second reading.
2025-03-18 Read second time. Ordered to third reading. reading-1, reading-2
2025-03-20 Read third time. Passed. (Ayes 28. Noes 10. Page 441.) Ordered to the Assembly. passage, reading-1, reading-3
2025-03-20 In Assembly. Read first time. Held at Desk. reading-1
2025-03-24 Referred to Com. on BUDGET. referral-committee
2025-06-24 From committee with author's amendments. Read second time and amended. Re-referred to Com. on BUDGET. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
2025-06-27 Withdrawn from committee pursuant to Assembly Rule 96.
Fabio