title
CC- (1) Discussion of the Adoption of a Position on AB 31 (Garcia) - Sales and Use Taxes: Exemption: Sanitary Napkins: Tampons: Menstrual Sponges and Menstrual Cups; and (2) If Desired, Direction to the City Manager to Transmit Such Position to the Author and Appropriate Legislators.
body
Meeting Date: May 13, 2019
Contact Person/Dept: Shelly Wolfberg/City Manager's Office
Phone Number: (310) 253-6000
Fiscal Impact: Yes [] No [X] General Fund: Yes [] No []
Public Hearing: [] Action Item: [X] Attachments: [X]
Commission Action Required: Yes [] No [X] Date:
Public Notification: The Honorable Cristina Garcia; (E-Mail) Meetings and Agendas - City Council (05/08/19);
Department Approval: John M. Nachbar (05/08/19)
_____________________________________________________________________
RECOMMENDATION
Staff recommends the City Council (1) discuss adopting a position on AB 31 (Garcia) - sales and use taxes: exemption: sanitary napkins: tampons: menstrual sponges and menstrual cups; and (2) if desired, direct the City Manager to transmit such position to the author and appropriate legislators.
BACKGROUND/DISCUSSION
Existing Law:
1) Imposes a sales tax on retailers for the privilege of selling tangible personal property (TPP), absent a specific exemption. The tax is based upon the retailer's gross receipts from TPP sales in this state.
2) Imposes a complimentary use tax on the storage, use, or other consumption of TPP purchased out-of-state and brought into California. The use tax is imposed on the purchaser; and unless the purchaser pays the use tax to an out-of-state retailer registered to collect California's use tax, the purchaser remains liable for the tax. The use tax is set at the same rate as the state's sales tax and must generally be remitted to the California Department of Tax and Fee Administration (CDTFA).
AB 31 establishes a sales and use tax (SUT) exemption for tampons, sanitary napkin...
Click here for full text