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California Self Storage Association

AB1702

Tuesday, June 14, 2022 10:00 AM | Ross Hutchings (Administrator)

(Levine D)   Sales and Use Tax Law: exemptions: COVID-19 prevention and response goods.    

Current Text: Amended: 3/22/2022   html   pdf

Last Amend: 3/22/2022

Status: 3/23/2022-Re-referred to Com. on REV. & TAX.

Location: 2/3/2022-A. REV. & TAX

Summary: Current sales and use tax laws impose taxes 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, and provides various exemptions from the taxes imposed by those laws. This bill would exempt from those taxes, until January 1, 2025, the gross receipts from the sale of, and the storage, use, or other consumption of, COVID-19 prevention and response goods, as defined.


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