CA AB 919 Entitles Qualified Itinerant Vendor Veterans to Re-payments

CA Assembly member Das Williams introduced Assembly Bill 919 originally in February of 2013 but nearly one year later, this bill was first amended in the Assembly on January 6, 2014.

AB 919 would provide a procedure for a qualified veteran, who is a person who met specified requirements for being a qualified itinerant vendor to submit a claim for qualified repayments, as defined, with the State Board of Equalization, as provided.

Existing 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, 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, measured by sales price. That law, with certain exceptions, defines a retailer as a seller who makes any retail sale of tangible personal property and as a person who makes more than 2 retail sales of tangible personal property during any 12-month period, and defines a retail sale as a sale of tangible personal property for any purpose other than resale in the regular course of business.

Existing law, from April 1, 2010, to January 1, 2022, provides that a qualified itinerant vendor, as defined, is a consumer, and not a retailer, of tangible personal property owned and sold by the qualified itinerant vendor, except for alcoholic beverages or items sold for more than $100, so that the retail sale subject to tax is the sale of tangible personal property to the qualified itinerant vendor and not the sale by the qualified itinerant vendor.

AB 919 would, on or before March 1, 2016 require the board to certify to the Controller the amount of qualified repayments to be made to each qualified veteran, and would require the State Controller, upon appropriation by the Legislature, to make the payments of qualified repayments. This bill would limit the total amount of money available to make qualified repayments to not more than $50,000.

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