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Use tax: registration: qualified purchaser.

It became law on Oct 7, 2023.

CA AB 1097 · Assembly Bill · 2023–2024

Stage
Became law
Started in
Assembly
Sponsor
1
Latest action
Oct 7, 2023

What it does

Existing sales and use tax law requires a qualified purchaser to register with the California Department of Tax and Fee Administration to facilitate the collection of the use tax. Existing law defines "qualified purchaser" for this purpose to include a person that satisfies specified conditions, including that the person receives at least $100,000 in gross receipts from business operations per calendar year.

Read the full text

Where it stands

This bill passed and is now law.

  1. Introduced (Done)

  2. Committee (Done)

  3. Floor (Done)

  4. Law (Done)

    Oct 7, 2023

What moved

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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.

Work with this bill

Use tax: registration: qualified purchaser. | 52