CA AB 132
Title: Taxation.
Author: Assembly Budget Committee
Summary
AB 132, as amended, Committee on Budget. Taxation. (1) Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law generally provides that the taxes are due and payable to the California Department of Tax and Fee Administration (CDTFA) quarterly on or before the last day of the month next succeeding each quarterly period and requires, for purposes of sales tax, a return to be filed by a seller that contains, among other information, the gross receipts of the seller during the preceding reporting period.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 laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.Existing law, with respect to specified vehicles sold at retail on and after January 1, 2021, by a licensed dealer, except a new motor vehicle dealer, requires the dealer to pay the applicable sales tax, or use tax pursuant to the Transactions and Use Tax Law, to the Department of Motor Vehicles (DMV) acting for and on behalf of CDTFA within 30 days from the date of the sale. That law does not relieve the dealer of the obligation to file a return with CDTFA. This bill, for reporting periods beginning on or after January 1, 2021, would instead require an application filed with DMV to be deemed a filed return with CDTFA, as provided. The bill would also authorize CDTFA to exempt a licensed dealer from the requirement to pay the applicable taxes to DMV if the dealer sold 1,000 or more vehicles at retail in the current or preceding calendar year and the dealer’s account is in good standing, as defined, with CDTFA.(2) Existing law, the Marketplace Facilitator Act, administered by the CDTFA, provides that a marketplace facilitator, as defined, is considered the seller, retailer, and dealer for each sale facilitated through its marketplace, as defined, for purposes of determining whether that marketplace facilitator is required to register with the department under the Sales and Use Tax Law. That act provides, among other things, that any marketplace facilitator that is registered or required to register with the department under the Sales and Use Tax Law and who facilitates a retail sale of tangible personal property by a marketplace seller, as defined, is the retailer selling or making the sale of the tangible personal property sold through its marketplace for purposes of paying or collecting specified taxes and fees, including a fee administered pursuant to the Fee Collection Procedures Law, defined to include a covered electronic waste recycling fee pursuant to the Electronic Waste Recycling Act of 2003, as specified.This bill would expand the application the Marketplace Facilitator Act to instead include any fee imposed pursuant to the Electronic Waste Recycling Act of 2003, as specified. (3) Existing law authorizes cities and counties, subject to certain limitations and approval requirements, to levy a transactions and use tax for general or specific purposes, in accordance with the procedures and requirements set forth in the Transactions and Use Tax Law, including a requirement that the combined rate of all taxes that may be imposed in accordance with that law in the county not exceed 2%. Existing law authorizes the County of Sonoma or any city within the County of Sonoma to impose a transactions and use tax for general or specific purposes, and authorizes the Sonoma County Trans
Status
From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F. R.
Bill Documents
CA AB 132 - 06/24/25 - Amended Senate
06/24/25 - CA AB 132 (06/24/25 - Amended Senate)
CA AB 132 - 01/08/25 - Introduced
01/08/25 - CA AB 132 (01/08/25 - Introduced)