The Sales and Use Tax Law imposes a tax on the sale of or the storage, use, or other consumption of tangible personal property in this state at specified rates.
This bill would, in addition, impose a tax on the sale of, or the storage, use, or other consumption of, tangible personal property that is harmful matter, as defined, in this state at a rate of ____ 12%. This bill would create the Domestic Violence and Sexual Abuse Prevention Fund and the Domestic Abuser Surveillance Fund and would
require that all revenues, less refunds, derived from the 12% tax be transferred to the funds each fund in a specified percentage. This bill would continuously appropriate all of the money in the Domestic Violence and Sexual Abuse Prevention Fund to the State Department of Public Health Services and the California Emergency Management
Agency for programs that support survivors of preventing domestic violence and assisting victims of sexual assault, sexual crimes, and domestic violence, and in The the Domestic Abuser Surveillance Fund to the Department of Corrections and Rehabilitation to fund a tracking system
for the electronic surveillance of domestic abusers and stalkers.
This bill would result in a change in state taxes for the purpose of increasing state revenues within the meaning of Section 3 of Article XIII A of the California Constitution, and thus would require for passage the approval of 2/3 of the membership of each house of the Legislature.
This bill would take effect immediately as a tax levy.