Today's Law As Amended


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SB-1041 Sales and use taxes: general exemptions.(2021-2022)



As Amends the Law Today


SECTION 1.

 Section 6363.4 of the Revenue and Taxation Code is amended to read:

6363.4.
 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, tangible personal property sold by a thrift store located on a military installation and operated by a designated entity that, in partnership with the United States Department of Defense, provides financial, educational, and other assistance to members of the Armed Forces of the United States, eligible family members, and survivors that are in need.
(b) For purposes of this section, “designated entity” means a military welfare society described in Section 1033 of Chapter 53 of Part II of Subtitle A of Title 10 of the United States Code.
SEC. 2.
 For the purpose of complying with Section 41 of the Revenue and Taxation Code, the Legislature finds and declares all of the following:
(a) The objective of the exemption allowed by this section is to provide an incentive for thrift stores to continue to operate on military installations in partnership with the United States Department of Defense to provide financial, educational, and other assistance to members of the Armed Forces of the United States, eligible family members, and survivors in need.
(b) The performance indicators used to determine if the exemption is achieving the stated objective shall be the amount of charitable giving by recipients of this relief and the number of service members who receive that aid.
(c) (1) The California Department of Tax and Fee Administration shall submit a report to the Legislature no later than January 1, 2028, regarding this exemption.
(2) The report to be submitted pursuant to paragraph (1) shall be submitted in compliance with Section 9795 of the Government Code.
SEC. 3.
 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. 4.
 This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.