Amended
IN
Assembly
April 30, 2013 |
Amended
IN
Assembly
April 16, 2013 |
Amended
IN
Assembly
April 08, 2013 |
Amended
IN
Assembly
March 19, 2013 |
Introduced by Assembly Member Ting (Coauthor: Assembly Member Ammiano) |
February 04, 2013 |
The bill would, until January 1, 2018, exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of, specified low-emission vehicles purchased by a person.
The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales
and use taxes in conformity with the Sales and Use Tax Law, and existing law also authorizes districts, as specified, to impose transactions and use taxes in conformity with the Transactions and Use Tax Law, which conforms to the Sales and Use Tax Law. Exemptions from state sales and use taxes are incorporated into these laws.
This bill would specify that this exemption does not apply to local sales and use taxes.
(b)Notwithstanding any provision of 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 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.