6359.5.
(a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state, and the storage, use, or other consumption in this state, of a dedicated snow removal vehicle purchased by a local public agency.(b) As used in this section:
(1) “Dedicated snow removal vehicle” means a vehicle to which is permanently affixed snow removal equipment, including a snowblower or auger, that is operated exclusively to remove snow from public roads, private roads, or other paths to allow on-road vehicle access and is purchased by a local public agency for use by a local public agency employee to provide snow removal services.
(2) “Local public agency” means a city, county, municipal corporation, district, or public authority located within this state that provides, or may provide, snow removal services.
(c) (1) Notwithstanding the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by subdivision (a) does not apply with respect to any tax levied 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 or 6201.2, pursuant to Section 35 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) For the purpose of complying with Section 41, the Legislature finds and declares all of the following:
(1) The specific goals that the exemption provided by this section will achieve are all of the following:
(A) To assist local agencies in acquiring necessary dedicated snow removal vehicles to respond to an expected increase of extreme weather events.
(B) To overcome dangerous conditions for both pedestrians and drivers by expanding snow removal efforts.
(C) To eliminate or significantly diminish the burden of high-cost dedicated snow removal vehicles needed to ensure the safety of citizens during and after severe winter storm activity.
(D) To support the economy by supporting local businesses and ensuring clear transportation routes for workers.
(2) The performance indicators for the Legislature to use in determining if the tax exemption achieves the stated goals are both of the following:
(A) The annual number of dedicated snow removal vehicles purchased by local agencies.
(B) The annual number of road closures due to snow buildup.
(3) The data collection requirements to enable the Legislature to determine whether the exemption is meeting, failing to meet, or exceeding its specified purposes are both of the following:
(A) The Legislative Analyst’s Office shall review the effectiveness of the tax exemption and may request information from the department and any state governmental entity with authority relating to the purchasing of dedicated snow removal vehicles.
(B) The department and any state governmental entity with authority relating to the purchasing of dedicated snow removal vehicles shall provide to the Legislative Analyst’s Office any data requested by the Legislative Analyst’s Office pursuant to this paragraph.
(4) The Legislative Analyst’s Office shall submit, pursuant to Section 9795 of the Government Code, a report to the Legislature on the effectiveness of the exemption provided by this section on or before July 1, 2028.
(e) This section shall become inoperative on January 1, 2030, and as of that date is repealed.