Fabio
82 lines
5.6 KiB
Markdown
82 lines
5.6 KiB
Markdown
---
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type: "Bill"
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title: "Taxation."
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description: "(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."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20252026"
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identifier: "SB 132"
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citation: "California SB 132 (20252026)"
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classification: ["bill", "appropriation"]
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subjects: ["Taxation"]
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status: "enacted"
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primary_sponsors: ["Committee on Budget and Fiscal Review"]
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version_count: 5
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action_count: 19
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vote_count: 3
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first_action: "2025-01-23"
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last_action: "2025-06-27"
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source: "openstates"
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source_identifier: "ocd-bill/e17406ef-fd35-4cfa-8b7d-7fdde4f1fc8e"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB132"
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source_hash: "6e29c70bb72b6a8f9c4e366159744b8573af7268acd1c93e163b86dd0b5fe54a"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ca"]
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---
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# California SB 132 (20252026) — Taxation.
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(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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **01/23/25 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB132&version=20250SB13299INT)
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2. **06/24/25 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB132&version=20250SB13298AMD)
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3. **06/27/25 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB132&version=20250SB13296CHP)
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4. **SB132** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB132)
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5. **06/27/25 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB132&version=20250SB13297ENR)
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## Votes
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- Unfinished Business SB132 B. & F.R. (Wiener) Concurrence — **31–3** (pass) · upper
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- 3rd Reading SB132 B. & F.R. — **28–10** (pass) · upper
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- SB 132 B. & F. R. Senate Third Reading By GABRIEL — **68–1** (pass) · lower
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## Sponsors
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- Committee on Budget and Fiscal Review — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-01-23** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
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- **2025-01-24** From printer. May be acted upon on or after February 23.
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- **2025-02-05** Referred to Com. on B. & F. R. `referral-committee`
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- **2025-03-17** Withdrawn from committee. (Ayes 27. Noes 10. Page 384.)
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- **2025-03-17** Ordered to second reading.
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- **2025-03-18** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2025-03-20** Read third time. Passed. (Ayes 28. Noes 10. Page 441.) Ordered to the Assembly. `passage, reading-1, reading-3`
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- **2025-03-20** In Assembly. Read first time. Held at Desk. `reading-1`
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- **2025-03-24** Referred to Com. on BUDGET. `referral-committee`
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- **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`
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- **2025-06-27** Withdrawn from committee pursuant to Assembly Rule 96.
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- **2025-06-27** Ordered to third reading.
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- **2025-06-27** Assembly Rule 63 suspended. (Ayes 55. Noes 19. Page 2316.)
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- **2025-06-27** Read third time. Passed. (Ayes 68. Noes 1. Page 2324.) Ordered to the Senate. `passage, reading-1, reading-3`
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- **2025-06-27** In Senate. Concurrence in Assembly amendments pending.
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- **2025-06-27** Assembly amendments concurred in. (Ayes 31. Noes 3. Page 1815.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
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- **2025-06-27** Enrolled and presented to the Governor at 3 p.m.
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- **2025-06-27** Approved by the Governor. `executive-signature`
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- **2025-06-27** Chaptered by Secretary of State. Chapter 17, Statutes of 2025. `became-law`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e17406ef-fd35-4cfa-8b7d-7fdde4f1fc8e`. Confidence: reported (aggregated from official California legislature records).
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