Vetoed by Governor Gavin Newsom

Vote Smart's Synopsis:

Vote to concur with house amendments and pass a bill that requires retailers report their sales tax returns with gross receipts from online sales of property from each locality where retailers shipped or delivered items to a purchaser.

Highlights:

• Requires that qualified retailers report their qualified sales tax returns with gross receipts from their online sales of property from each local jurisdiction where retailers shipped or delivered items to a purchaser (Sec. 1).

• Defines “local jurisdiction” as the city or county in which the shipment or delivery address of the purchaser is located, and specifies that if the purchaser’s shipment or delivery address is not located within a city or county than local jurisdiction shall mean the county in which the shipment or delivery address of the purchaser is located (Sec. 1).

• Defines “qualified retailer” means a retailer that had qualified sales of tangible personal property transacted online that exceeded $50 million in the preceding calendar year (Sec. 1).

• Defines “qualified sale” as a retail sale of tangible personal property transacted online, the gross receipts from which are subject to both the state sales tax and a local sales tax, excluding any sale consummated at a retail store open to the public (Sec. 1).

Full Bill Text

Vote Smart's Synopsis:

Vote to amend and pass a bill that requires retailers report their sales tax returns with gross receipts from online sales of property from each locality where retailers shipped or delivered items to a purchaser.

Highlights:

• Requires that qualified retailers report their qualified sales tax returns with gross receipts from their online sales of property from each local jurisdiction where retailers shipped or delivered items to a purchaser (Sec. 1).

• Defines “local jurisdiction” as the city or county in which the shipment or delivery address of the purchaser is located, and specifies that if the purchaser’s shipment or delivery address is not located within a city or county than local jurisdiction shall mean the county in which the shipment or delivery address of the purchaser is located (Sec. 1).

• Defines “qualified retailer” means a retailer that had qualified sales of tangible personal property transacted online that exceeded $50 million in the preceding calendar year (Sec. 1).

• Defines “qualified sale” as a retail sale of tangible personal property transacted online, the gross receipts from which are subject to both the state sales tax and a local sales tax, excluding any sale consummated at a retail store open to the public (Sec. 1).

Full Bill Text