Visit Our Other Websites
empty
empty
CORONAVIRUS (COVID-19) RESOURCE CENTER Read More

CA AB 1097

Title: Use tax: registration: qualified purchaser.
Author: Luz Maria Rivas

Summary
AB 1097, as amended, Luz Rivas. Use tax: registration: qualified purchaser. 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.This bill would, until January 1, 2029, amend the definition of qualified purchaser by removing the condition that the person receives at least $100,000 in gross receipts per calendar year, and would add as a condition that the person makes more than $10,000 in purchases subject to the use tax per calendar year if the use tax imposed on those purchases has not otherwise been paid to a retailer, as provided. The bill would also make nonsubstantive changes to these provisions.

Status
In Assembly. Ordered to Engrossing and Enrolling.

Bill Documents
CA AB 1097 - 04/17/23 - Amended Assembly
04/17/23 - CA AB 1097 (04/17/23 - Amended Assembly)

CA AB 1097 - 03/20/23 - Amended Assembly
03/20/23 - CA AB 1097 (03/20/23 - Amended Assembly)
CA AB 1097 - 02/15/23 - Introduced
02/15/23 - CA AB 1097 (02/15/23 - Introduced)

Add To Favorites

Author Details


  • Luz Rivas - D
    Assemblymember - State Assembly - CA
    Contact this Assemblymember
     Visit their Website

    Contact Tips

    Capital Address:
    P.O. Box 942849, 1021 O Street, Suite 4350
    Sacramento, CA 94249-0043
    9163192043

    District Address:
    9300 Laurel Canyon Blvd Fl 1
    Arleta, CA 91331 4314
    Phone: 8185043911
    Fax: 8187673907