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<ns0:Id>20250SB__115198AMD</ns0:Id>
<ns0:VersionNum>98</ns0:VersionNum>
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<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2026-02-18</ns0:ActionDate>
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<ns0:ActionText>AMENDED_SENATE</ns0:ActionText>
<ns0:ActionDate>2026-03-25</ns0:ActionDate>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Senator Cervantes</ns0:AuthorText>
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<ns0:Name>Cervantes</ns0:Name>
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<ns0:Title> An act to add and repeal Section 6363.11 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.</ns0:Title>
<ns0:RelatingClause>taxation, to take effect immediately, tax levy</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Sales and Use Tax Law: exemptions: infant formula.</ns0:Subject>
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<html:p>Existing 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. The Sales and Use Tax Law provides various exemptions from those taxes. </html:p>
<html:p>This bill would, on and after January 1, 2027, and before January 1, 2040, exempt from those taxes the gross receipts from the sale in this state, and the storage, use, or other consumption in this state, of infant formula, as
defined.</html:p>
<html:p>The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.</html:p>
<html:p>Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.</html:p>
<html:p>This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any
local agencies for sales and use tax revenues lost by them pursuant to this bill.</html:p>
<html:p>This bill would take effect immediately as a tax levy.</html:p>
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<ns0:Appropriation>NO</ns0:Appropriation>
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<ns0:ImmediateEffect>YES</ns0:ImmediateEffect>
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<ns0:Urgency>NO</ns0:Urgency>
<ns0:TaxLevy>YES</ns0:TaxLevy>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
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<ns0:Num>SECTION 1.</ns0:Num>
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Section 6363.11 is added to the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
, to read:
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<ns0:Num>6363.11.</ns0:Num>
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(a)
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On and after January 1, 2027, and before January 1, 2040, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state, and the storage, use, or other consumption in this state, of infant formula.
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(b)
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For purposes of this section, “infant formula” shall have the same meaning as defined in paragraph (2) of subdivision (d) of Section 114094.5 of the Health and Safety Code.
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(c)
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This section shall remain in effect only until January 1, 2040, and as of that date is repealed.
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<ns0:Num>SEC. 2.</ns0:Num>
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<html:p>Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.</html:p>
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<ns0:Num>SEC. 3.</ns0:Num>
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<html:p>This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.</html:p>
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