Bill > SB1172

This bill, SB 1172, makes a minor, nonsubstantive change to the definition of "local tax" within the Sales and Use Tax Law, which governs how state and local sales and use taxes are administered. The Sales and Use Tax Law imposes taxes on the sale or use of tangible goods, and the Bradley-Burns Uniform Local Sales and Use Tax Law allows cities and counties to collect their own local sales and use taxes that align with the state's system. These local taxes are typically managed by the California Department of Tax and Fee Administration (CDTFA) under an agreement with the local government. The bill's amendment clarifies that a "local tax" includes any tax imposed by a local jurisdiction under or in conformity with the state's Sales and Use Tax Law, without removing any existing language, thus ensuring the definition remains broad and inclusive.

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260SB1172