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AB-33 State Board of Equalization: administration: use tax.(2007-2008)

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CALIFORNIA LEGISLATURE— 2007–2008 3rd Ext.

Assembly Bill
No. 33

Introduced  by  Assembly Member Charles Calderon

September 05, 2008

An act to add Section 6225 to the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 33, as introduced, Charles Calderon. State Board of Equalization: administration: use tax.
The Sales and Use Tax Law requires a person conducting business as a seller of tangible personal property in this state to obtain a permit from the State Board of Equalization for each place of business and also requires a person selling tangible personal property for storage, use, or other consumption in this state to register with the State Board of Equalization.
This bill would require a qualified purchaser, as defined, to register with the State Board of Equalization and to report and pay by April 15, the use tax owed for the previous calendar year. This bill would not apply to the purchase of a vehicle, vessel, or aircraft.
This bill would state that it addresses the fiscal emergency declared by the Governor by proclamation issued on January 10, 2008, pursuant to the California Constitution.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 6225 is added to the Revenue and Taxation Code, to read:

6225.
 (a) In order to facilitate the collection of use tax imposed by this part, a qualified purchaser shall register with the board on a form prescribed by the board and shall set forth the name under which the qualified purchaser transacts or intends to transact business, the location of the qualified purchaser’s place or places of business, and other information as the board may require.
(b) The provisions of Article 1 (commencing with Section 6451) of Chapter 5 of this part shall apply to a qualified purchaser, except that a return showing the total sales price of the tangible personal property purchased by the qualified purchaser, the storage, use, or other consumption of which became subject to the use tax during the preceding calendar year, and which was not paid to a retailer required to collect the tax, shall be filed, together with a remittance of the amount of the tax due, with the board on or before April 15.
(c) A “qualified purchaser” means a person that meets all of the following conditions:
(1) The person is required to hold a business license as required by the local ordinance of the city, county, or city and county in which the person conducts business.
(2)  The person is required to file a property statement pursuant to Section 441.
(3) The person is not required to hold a seller’s permit pursuant to this part.
(4) The person is not required to be registered pursuant to Section 6226.
(5) The person is not a holder of a use tax direct payment permit as described in Section 7051.3.
(d) This section shall not apply to the purchase of a vehicle, vessel, or aircraft as defined in Article 1 (commencing with Section 6271) of Chapter 3.5 of this part.

SEC. 2.

 This act addresses the fiscal emergency declared by the Governor by proclamation on January 10, 2008, pursuant to subdivision (f) of Section 10 of Article IV of the California Constitution.