The Sales and Use Tax Law imposes 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. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes cities and counties to impose local sales and use taxes in conformity with the Sales and Use Tax Law. These local taxes, as defined, are administered by the California Department of Tax and Fee Administration pursuant to a contract with a local jurisdiction, as specified. The term “local tax” is defined as any tax imposed by a local jurisdiction under specified law or in conformity with that law.

This bill would make a nonsubstantive change to this definition.