Sales and use taxes: consumer: destination management company.
This bill failed and is no longer moving.
- Stage
- Failed
- Started in
- Assembly
- Sponsor
- 1
- Latest action
- Feb 1, 2012
What it does
The Sales and Use Tax Law imposes 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. That law, with certain exceptions, defines a retailer as a seller that makes any retail sale of tangible personal property and as a person that makes more than 2 retail sales of tangible personal property during any 12-month period, and defines a retail sale as a sale of tangible personal property for any purpose other than resale in the regular course of business.
Where it stands
This bill failed and is no longer moving.
Failed
This bill failed and is no longer moving.
What moved
Who is involved
Sponsors
The lawmakers who put their names on it, lead sponsors first.
In the news
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Where it goes next
Once a bill is decided, the questions are about what is done with it in California.