Today's Law As Amended


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AB-799 Sales and use tax: retailer.(2013-2014)



As Amends the Law Today


SECTION 1.

 Section 6019 of the Revenue and Taxation Code is amended to read:

6019.
 Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two 12  retail sales of tangible personal property during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, shall be considered a retailer within the provisions of this part in his or its individual, firm, copartnership, joint venture, trust, business trust, syndicate, associate or corporate capacity.
SEC. 2.
 Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.
SEC. 3.
 This act provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect.