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CA: Perata's five cent tax is more than you think
Josey1
Member Posts: 9,598 ✭✭
The tax is also on components e.g. each bullet, primer and load of powder, brass etc. Prepare to pay $50.00 or more per box of bullets, $300 - $400 for a case of primers and who knows how they'll figure out the powder. If you reload, count on paying at least $11.00 to $12.00 per 50 rounds for the components and that doesn't include the brass!
BILL NUMBER: SCA 12 INTRODUCED
BILL TEXT
INTRODUCED BY Senator Perata
APRIL 9, 2002
Senate Constitutional Amendment No. 12--A resolution to propose to
the people of the State of California an amendment to the
Constitution of the State, by adding Section 36 to Article XIII
thereof, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
SCA 12, as introduced, Perata. Sales and use tax: munitions:
trauma centers.
The Sales and Use Tax Law imposes a sales and use tax on the gross
receipts from the sale in this state of, and the storage, use, or
other consumption in this state of, tangible personal property based
on a specified percentage of the gross receipts from the sale of, or
the sales price of, that property.
This measure, in addition, would, for the privilege of selling
munitions at retail, impose a tax upon retailers at the rate of 5
for each munition, as defined, sold at retail in this state on or
after January 1, 2003. It would also impose a comparable excise tax
on the storage, use, or other consumption in this state of each
munition for which the tax was not paid by a retailer. The tax would
be collected, administered, and enforced in the same manner as the
tax imposed under the Sales and Use Tax Law, to the extent that the
tax imposed by this measure is not inconsistent with that law. t
This measure would require that revenues collected pursuant to the
additional tax be deposited in the Trauma Center Fund, which the
measure would create. Moneys in the fund would be continuously
appropriated to the State Board of Equalization to pay specified
costs of the board and for purposes of making refunds, and to
counties in the state for allocation to medical emergency rooms, to
be expended exclusively for trauma care.
Vote: 2/3. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
Resolved by the Senate, the Assembly concurring, That the
Legislature of the State of California at its 2001-02 Regular Session
commencing on the fourth day of December 2000, two-thirds of the
membership of each house concurring, hereby proposes to the people of
the State of California that the Constitution of the State be
amended by adding Section 36 to Article XIII thereof, to read:
SEC. 36. (a) In addition to any sales and use taxes otherwise
imposed by law, the following sales and use taxes are hereby imposed:
(1) For the privilege of selling munitions at retail there is
hereby imposed a tax upon all retailers at the rate of 5 cents
($0.05) for each munition sold at retail in this state on or after
January 1, 2003.
(2) An excise tax is hereby imposed on the storage, use, or other
consumption in this state of each munition purchased from any
retailer on or after January 1, 2003, for the storage, use, or other
consumption in this state at the rate of 5 cents ($0.05) for each
munition that is so stored, used, or consumed.
(b) The taxes imposed by this section shall be administered and
enforced in a manner consistent with the Sales and Use Tax Law (Part
1 (commencing with Section 6001) of Division 2 of the Revenue and
Taxation Code), including any amendments made thereto on or after the
effective date of this section, to the extent that the tax imposed
by this section is not inconsistent with that law.
(c) For purposes of this section, "munition" means a projectile
with its fuse, propelling charge, or primer fired from a weapon, or
any of the individual components thereof. "Munition" does not
include a BB or a pellet commonly used in an air rifle or pistol.
(d) The tax provided for in this section may not be imposed upon
any munition purchased by any peace officer required to carry a
firearm while on duty, or by any governmental law enforcement agency
employing that officer.
(e) All amounts required to be paid to the state under this
section shall be paid to the State Board of Equalization in the form
of remittances that are payable to that board and are separate from
the remittance of any other tax. The board shall transmit the
payments to the Treasurer to be deposited in the State Treasury to
the credit of the Trauma Center Fund, which is hereby created.
(f) The Trauma Center Fund is hereby continuously appropriated,
without regard to fiscal years, as follows:
(1) To the State Board of Equalization for both of the following:
(A) To pay for the board's cost of implementation and
administration of this section.
(B) To pay refunds in accordance with this section.
(2) The balance to the Controller for apportionment among all
counties in this State in shares proportionate to each county's share
of the State's total population, for allocation by each county to
medical emergency rooms located in the county. Any amounts allocated
to a county under this paragraph shall be expended exclusively for
trauma care.
http://www.leginfo.ca.gov/pub/bill/sen/sb_0001-0050/sca_12_bill_20020409_introduced.html
"If cowardly and dishonorable men sometimes shoot unarmed men with army pistols or guns, the evil must be prevented by the penitentiary and gallows, and not by a general deprivation of a constitutional privilege." - Arkansas Supreme Court, 1878
BILL NUMBER: SCA 12 INTRODUCED
BILL TEXT
INTRODUCED BY Senator Perata
APRIL 9, 2002
Senate Constitutional Amendment No. 12--A resolution to propose to
the people of the State of California an amendment to the
Constitution of the State, by adding Section 36 to Article XIII
thereof, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
SCA 12, as introduced, Perata. Sales and use tax: munitions:
trauma centers.
The Sales and Use Tax Law imposes a sales and use tax on the gross
receipts from the sale in this state of, and the storage, use, or
other consumption in this state of, tangible personal property based
on a specified percentage of the gross receipts from the sale of, or
the sales price of, that property.
This measure, in addition, would, for the privilege of selling
munitions at retail, impose a tax upon retailers at the rate of 5
for each munition, as defined, sold at retail in this state on or
after January 1, 2003. It would also impose a comparable excise tax
on the storage, use, or other consumption in this state of each
munition for which the tax was not paid by a retailer. The tax would
be collected, administered, and enforced in the same manner as the
tax imposed under the Sales and Use Tax Law, to the extent that the
tax imposed by this measure is not inconsistent with that law. t
This measure would require that revenues collected pursuant to the
additional tax be deposited in the Trauma Center Fund, which the
measure would create. Moneys in the fund would be continuously
appropriated to the State Board of Equalization to pay specified
costs of the board and for purposes of making refunds, and to
counties in the state for allocation to medical emergency rooms, to
be expended exclusively for trauma care.
Vote: 2/3. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
Resolved by the Senate, the Assembly concurring, That the
Legislature of the State of California at its 2001-02 Regular Session
commencing on the fourth day of December 2000, two-thirds of the
membership of each house concurring, hereby proposes to the people of
the State of California that the Constitution of the State be
amended by adding Section 36 to Article XIII thereof, to read:
SEC. 36. (a) In addition to any sales and use taxes otherwise
imposed by law, the following sales and use taxes are hereby imposed:
(1) For the privilege of selling munitions at retail there is
hereby imposed a tax upon all retailers at the rate of 5 cents
($0.05) for each munition sold at retail in this state on or after
January 1, 2003.
(2) An excise tax is hereby imposed on the storage, use, or other
consumption in this state of each munition purchased from any
retailer on or after January 1, 2003, for the storage, use, or other
consumption in this state at the rate of 5 cents ($0.05) for each
munition that is so stored, used, or consumed.
(b) The taxes imposed by this section shall be administered and
enforced in a manner consistent with the Sales and Use Tax Law (Part
1 (commencing with Section 6001) of Division 2 of the Revenue and
Taxation Code), including any amendments made thereto on or after the
effective date of this section, to the extent that the tax imposed
by this section is not inconsistent with that law.
(c) For purposes of this section, "munition" means a projectile
with its fuse, propelling charge, or primer fired from a weapon, or
any of the individual components thereof. "Munition" does not
include a BB or a pellet commonly used in an air rifle or pistol.
(d) The tax provided for in this section may not be imposed upon
any munition purchased by any peace officer required to carry a
firearm while on duty, or by any governmental law enforcement agency
employing that officer.
(e) All amounts required to be paid to the state under this
section shall be paid to the State Board of Equalization in the form
of remittances that are payable to that board and are separate from
the remittance of any other tax. The board shall transmit the
payments to the Treasurer to be deposited in the State Treasury to
the credit of the Trauma Center Fund, which is hereby created.
(f) The Trauma Center Fund is hereby continuously appropriated,
without regard to fiscal years, as follows:
(1) To the State Board of Equalization for both of the following:
(A) To pay for the board's cost of implementation and
administration of this section.
(B) To pay refunds in accordance with this section.
(2) The balance to the Controller for apportionment among all
counties in this State in shares proportionate to each county's share
of the State's total population, for allocation by each county to
medical emergency rooms located in the county. Any amounts allocated
to a county under this paragraph shall be expended exclusively for
trauma care.
http://www.leginfo.ca.gov/pub/bill/sen/sb_0001-0050/sca_12_bill_20020409_introduced.html
"If cowardly and dishonorable men sometimes shoot unarmed men with army pistols or guns, the evil must be prevented by the penitentiary and gallows, and not by a general deprivation of a constitutional privilege." - Arkansas Supreme Court, 1878
Comments
"Good people do not need laws to tell them to act responsibly, while bad people will find a way around the laws." -Plato
~Secret Select Society Of Suave Stylish Smoking Jackets
Jim
Quod principi placuit legis habet vigorem.Semper Fidelis
Pack slow, fall stable, pull high, hit dead center.
Has a right nice ring to it, don't you think?
Lord Lowrider the LoquaciousMember:Secret Select Society of Suave Stylish Smoking Jackets She was only a fisherman's daughter,But when she saw my rod she reeled.