Today's Law As Amended


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AB-769 Sales and use taxes: exemption: efficient clothes washers.(2013-2014)



As Amends the Law Today


SECTION 1.
 The Legislature finds and declares all of the following:
(a) Water is a finite resource in California, and dry hydrologic conditions caused by current drought conditions increase the uncertainty of water supplies.
(b) The 2013 calendar year was the driest year on record in California, and persistent dry conditions since 2012 have led to alarmingly low water levels in the state’s snowpack, reservoirs, river systems, and underground aquifers.
(c) Reliable water supplies are essential for public health and safety; the stability of local, regional, and statewide economies; and food security.
(d) Water use efficiency and conservation measures, including the use of efficient clothes washers, are effective strategies for helping local communities withstand drought conditions and respond to increasing water scarcity.
SEC. 2.
 It is the intent of the Legislature to provide for a sales and use tax exemption for the sale of, and the storage, use, or other consumption of, efficient clothes washers from a portion of the state sales and use taxes to reduce household water usage amid the exceptional drought California is facing.

SEC. 3.

 Section 6356.9 is added to the Revenue and Taxation Code, to read:

6356.9.
 (a) On and after July 1, 2014, there are exempted from the taxes imposed by this part the gross receipts that do not exceed seven hundred fifty dollars ($750) from the sale of, and the storage, use, or other consumption in this state, as measured by sales price that does not exceed seven hundred fifty dollars ($750) of, a qualified efficient clothes washer purchased for installation and use in this state.
(b) For purposes of this section, “qualified efficient clothes washer” means any residential or commercial washer of a model that has been recognized by the United States Environmental Protection Agency as meeting the agency’s performance requirements under the ENERGY STAR program, established pursuant to Section 6294a of Title 42 of the United States Code, and at the time of sale or purchase is included on the list entitled “ENERGY STAR Certified Residential Clothes Washers” or “ENERGY STAR Certified Commercial Clothes Washers” maintained by the agency, in effect on the effective date of this section.
(c) (1) Notwithstanding the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) and the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section shall not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.
(2) Notwithstanding subdivision (a), the exemption established by this section shall not apply with respect to any tax levied pursuant to Section 6051.2, 6051.5, 6201.2, or 6201.5, pursuant to Section 35 and subdivision (f) of Section 36 of Article XIII of the California Constitution, or any tax levied pursuant to Section 6051 or 6201 that is deposited in the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15.
(d) This section shall remain in effect until July 1, 2015, and as of that date is repealed, unless the state of emergency declared by the Governor due to drought conditions on January 17, 2014, is terminated before July 1, 2015, in accordance with Section 8629 of the Government Code. In that event, this section shall remain in effect only until midnight on the first day of the first calendar quarter commencing more than 60 days after the date of the termination of the state of emergency, and as of that date is repealed.
SEC. 4.
  This act provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect.