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CA AB291

CA AB291
Sales and Use Tax: exemptions: trucks for use in interstate or out-of-state commerce.


summary

Introduced
01/25/2023
In Committee
02/02/2023
Crossed Over
Passed
Dead
02/01/2024

Introduced Session

2023-2024 Session

Bill Summary

An act to amend Section 6388.5 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

AI Summary

This bill extends an existing sales and use tax exemption for the purchase of new, used, or remanufactured trucks with an unladen weight of 6,000 pounds or more that are purchased for use outside of California and delivered within the state. The exemption, which was previously set to expire on January 1, 2024, would now be extended until January 1, 2029. The bill also requires the Legislative Analyst's Office to measure and report on the impact of this exemption every two years to determine if it is meeting its goal of increasing sales of commercial trucks for interstate commerce. Additionally, the bill specifies that local governments will not be reimbursed for any sales and use tax revenues lost as a result of this exemption.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. (on 02/01/2024)

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