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

---
type: "Bill"
title: "Use tax: registration: qualified purchaser."
description: "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."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20232024"
identifier: "AB 1097"
citation: "California AB 1097 (20232024)"
classification: ["bill"]
subjects: ["Use tax", "qualified purchaser", "registration"]
status: "enacted"
primary_sponsors: ["Luz Rivas"]
version_count: 6
action_count: 26
vote_count: 7
first_action: "2023-02-15"
last_action: "2023-10-07"
source: "openstates"
source_identifier: "ocd-bill/8bc73907-f53e-4552-9eff-a76d45c34cbe"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB1097"
source_hash: "61af44bd229ee6da7f3dd176be04b7128c9792d9bf248f1ef28e70f88415cb34"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["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](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB1097&version=20230AB109799INT)
2. **03/20/23 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB1097&version=20230AB109798AMD)
3. **04/17/23 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB1097&version=20230AB109797AMD)
4. **10/07/23 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB1097&version=20230AB109795CHP)
5. **AB1097** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320240AB1097)
6. **09/14/23 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202320240AB1097&version=20230AB109796ENR)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8bc73907-f53e-4552-9eff-a76d45c34cbe`. Confidence: reported (aggregated from official California legislature records).