Headlines  |  Bills  |  Leg. Votes  |  Code/Laws  |  ElectionTrack   |  About   |  Feedback
Create Account  Log In
Get the free THE NOONER daily e-mail update of aroundthecapitol headlines:
   

Get free e-mail updates on AB 178


No Spam Privacy Policy







california political news & opinion
Read. Create. Discuss.
california legislation > AB 178

Create a free account to track bills.
AB 178 (Charles Calderon and Skinner)
Sales and use taxes.
LEGISLATIVE COUNSEL'S DIGEST


AB 178, as introduced, Skinner. Sales and use taxes.
The Sales and Use Tax Law imposes a tax on the gross receipts from
the sale in this state of, or the storage, use, or other consumption
in this state of, tangible personal property. That law imposes the
sales tax upon "retailers," and defines a "retailer engaged in
business in this state" to include specified entities. Existing law
also provides that every retailer engaged in business in this state
and making sales of tangible personal property for storage, use, or
other consumption in this state, that engages in specified activities
in this state shall, at the time of sale or at the time the storage,
use, or other consumption becomes taxable, collect the tax from the
purchaser.
This bill would include in the definition of a "retailer engaging
in business in this state" a retailer entering into an agreement with
a resident of this state under which the resident, for a commission
or other consideration, directly or indirectly refers potential
customers, whether by a link or an Internet Web site or otherwise, to
the retailer, if the cumulative gross receipts or sales price from
sales by the retailer to customers in this state who are referred
pursuant to these agreements is in excess of $10,000 during the
preceding 4 calendar quarterly periods, except as specified.

 

Bill Text:

  • 02/02/09 - Introduced (pdf)

  • Bill Location:

  • Asm Revenue and Taxation

  • Last Action:

  • 02/02/10: From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.


  • Bill Analysis
  • 04/24/09 - Revenue And Taxation

  •  

    E-mail this bill to a friend

    Top Headlines

    1. Millions pouring in to sway Democrats on health care
    2. Judge orders new wording in summary of Prop. 14
    3. Millions Spent to Sway Democrats on Health Care
    4. Another View: Initiatives Don't Need 'reining In' By Courts
    5. Hollywood Rallies Around Boxer
    6. Legislative Push Aims To Tax Internet Sales In California
    7. Contractors tied to effort to track and kill militants
    8. As Health Vote Awaits, Future of a Presidency Waits, Too
    9. Valley Democrats Cardoza And Costa Are Key To Big Health Care Vote
    10. Bill Aims To Fight Chino Hills Electrical Tower Construction