Sales and Use Tax Law: exemptions: infant car seats.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Revenue and Taxation
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Assembly
- Passed Senate
- To Governor
- Became Law
Overview
This bill creates a temporary exemption from California sales and use tax for infant car seats. The exemption will apply to the sale and use of these car seats between January 1, 2027, and January 1, 2032. However, local sales and use taxes, as well as transactions and use taxes, will still apply.
Key provisions
- Exempts gross receipts from the sale and use of infant car seats from state sales and use tax.
- The exemption applies from January 1, 2027, to January 1, 2032.
- The definition of ‘infant car seat’ is based on the National Highway Traffic Safety Administration standard.
- Local sales and use taxes, and transactions and use taxes, will still apply.
- The state will not reimburse local agencies for any lost sales and use tax revenue due to this exemption.
- Requires the Department of Tax and Fee Administration to report on the use of the exemption annually.
- Includes specific performance indicators to measure the exemption's impact.
- The exemption will expire on January 1, 2032.
Who is affected
- Retailers selling infant car seats
- Consumers purchasing infant car seats
- California state government
- Local governments (counties, cities, and districts)
- The California Department of Tax and Fee Administration
Notable changes
Bill text
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Sponsors
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6 on record
Primary sponsor
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