CaliforniaSales and use taxes: zero-emission vehicle fueling or charging.
What it does
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state of, 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. The Sales and Use Tax Law provides various exemptions from those taxes, including a partial exemption for the sale of, or the storage, use, or consumption of, qualified tangible personal property purchased for use by a qualified person to be used primarily in any stage of the manufacturing, processing, refining, fabricating, or recycling of tangible personal property, beginning at the point any raw materials are received by the qualified person and introduced into the process and ending at the point at which the manufacturing, processing, refining, fabricating, or recycling has altered tangible personal property to its completed form, including packaging, if required.
More detail
Existing law (backfill requirement) requires an amount that equals the estimated revenue loss to the General Fund from the allowance of the above-described exemptions, with the concurrence of the Department of Finance, to be transferred from the Greenhouse Gas Reduction Fund to the General Fund, as prescribed.
This bill would, beginning July 1, 2027, define "processing" to include the altering, converting, conditioning, or other preparation of hydrogen or electricity for the purposes of selling the hydrogen for fueling or the electricity for charging a vehicle and would define "qualified tangible personal property" to include hydrogen fueling station equipment and charging station equipment and component parts used as an integral part of those activities. By expanding the scope of the crime of perjury, this bill would impose a state-mandated local program.
This bill would provide that the backfill requirement does not apply with respect to the exemptions allowed by the bill, as specified.
Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.
This bill would include additional information required for any bill authorizing a new tax expenditure.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that no reimbursement is required by this act for a specified reason.
This bill would take effect immediately as a tax levy.
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Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 30June 29 hearing. Held in committee and under submission.Latest
- Jun 30June 29 set for second hearing. Placed on suspense file.
- Jun 17From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Jun 15June 15 set for first hearing canceled at the request of author.
- Jun 1Referred to Com. on REV. & TAX.Minor
- May 22In Assembly. Read first time. Held at Desk.Minor
- Vote recorded Special Consent. Result: pass.Upper
- May 22Read third time. Passed. (Ayes 33. Noes 0. Page 4422.) Ordered to the Assembly.Passed Senate
- May 20Ordered to special consent calendar.
- May 14Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Upper
- May 14From committee: Do pass. (Ayes 7. Noes 0. Page 4276.) (May 14).Minor
- May 12Set for hearing May 14.
- May 11May 11 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- May 7Set for hearing May 11.
- May 6From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 4155.) (May 6). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations]. Result: pass.Upper
- Apr 24Set for hearing May 6.
- Apr 23Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Apr 22From committee: Do pass as amended and re-refer to Com. on REV. & TAX. (Ayes 6. Noes 0. Page 4010.) (April 22).Major
- Vote recorded Do pass as amended, but first amend, and re-refer to the Committee on [Revenue and Taxation]. Result: pass.Upper
- Apr 17Set for hearing April 22.
- Apr 13From committee with author's amendments. Read second time and amended. Re-referred to Com. on E.Q.Major
- Apr 8Re-referred to Coms. on E.Q. and REV. & TAX.Minor
- Apr 8Withdrawn from committee.Major
- Apr 8Re-referred to Coms. on REV. & TAX. and E.Q.Minor
- Mar 25Re-referred to Com. on RLS.Minor
- Mar 25Withdrawn from committee.Major
- Mar 24From committee with author's amendments. Read second time and amended. Re-referred to Com. on E., U & C.Major
- Mar 4Referred to Com. on E., U & C.Minor
- Feb 23Read first time.Minor
- Feb 23From printer. May be acted upon on or after March 23.
- Feb 20Introduced. To Com. on RLS. for assignment. To print.Introduced