Report 2017-106 Recommendation Responses
Report 2017-106: The Bradley-Burns Tax and Local Transportation Funds: Changing the Allocation Structure for the Bradley-Burns Tax Would Result in a More Equitable Distribution of Local Transportation Funding (Release Date: November 2017)
Recommendation for Legislative Action
To ensure that Bradley-Burns tax revenue is more evenly distributed and remove the incentive for local jurisdictions to vie for commercial development as a means to increase their tax revenue, the Legislature should amend the Bradley-Burns tax law to allocate revenues from Internet sales based on the destination of sold goods (a destination-based allocation structure) rather than their place of sale (situs-based).
Description of Legislative Action
The Legislature did not take action during the 2021-2022 legislative session to address this specific recommendation.
- Legislative Action Current As-of: November 2022
California State Auditor's Assessment of Annual Follow-Up Status: No Action Taken
Description of Legislative Action
As of November 30, 2021, the Legislature has not taken action to address this specific recommendation.
- Legislative Action Current As-of: November 2021
California State Auditor's Assessment of Annual Follow-Up Status: No Action Taken
Description of Legislative Action
As of November 30, 2020, the Legislature has not taken action to address this specific recommendation.
- Legislative Action Current As-of: November 2020
California State Auditor's Assessment of Annual Follow-Up Status: No Action Taken
Description of Legislative Action
Assembly Constitutional Amendment 13 (Obernolte) would provide that, on and after January 1, 2021, for the purpose of distributing the revenues derived under a sales tax imposed pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law, the retail sale of tangible personal property by a qualified retailer that is transacted online is consummated at the point of the delivery to the purchaser. This measure was introduced on March 26, 2019, and is pending in the Assembly.
- Legislative Action Current As-of: December 2019
California State Auditor's Assessment of Annual Follow-Up Status: Legislation Proposed But Not Enacted
Description of Legislative Action
Senate Constitutional Amendment 20 (Glazer) would have, upon approval of the voters, amended the California Constitution to provide that the retail sale of tangible personal property transacted online is consummated at the point of delivery for the purpose of sales taxes. This measure died in the Senate Appropriation Committee.
- Legislative Action Current As-of: December 2018
California State Auditor's Assessment of 1-Year Status: Legislation Proposed But Not Enacted
Description of Legislative Action
Senate Constitutional Amendment 20 (Glazer) would, upon approval of the voters, amend the California Constitution to provide that the retail sale of tangible personal property transacted online is consummated at the point of delivery for the purpose of sales taxes.
- Legislative Action Current As-of: May 2018
California State Auditor's Assessment of 6-Month Status: Legislation Introduced
Description of Legislative Action
Legislation has not been introduced to address this specific recommendation.
- Legislative Action Current As-of: February 2018