Tax & Fee Report

AB 18 - FIREARMS TAX

$22 MILLION

AB 18 (Levine) is a "spot bill" to state the intent to impose an excise tax on the sales of handguns and semiautomatic rifles to raise revenue to fund grants issued by the California Violence Intervention and Prevention Grant Program. According to data from the attorney general, 882,585 guns were sold in California in 2017. The author has suggested that the rate may be set at $25 per firearm, collectively costing taxpayers $22 million annually.

Vote Required:

Versions Reviewed:

Majority

Introduced 12/3/2018

Revenue Estimate: 

California Tax Foundation Revenue Estimate

AB 138 - SODA TAX

$4.2 BILLION

AB 138 (Bloom) imposes a two-cent tax per fluid ounce of sugar-sweetened beverages, concentrates, and syrups on the privilege of distributing these products in California to fund public health programs aimed to reduce diabetes, heart disease and obesity.

Vote Required:

Versions Reviewed:

Two-thirds

Amended 4/11/2019

Revenue Estimate: 

Assembly Revenue and Taxation Committee Analysis

AB 142 - DOUBLES FEE ON BATTERIES

$16 MILLION

AB 142 (Cristina Garcia) doubles the state's lead-acid battery fee from $1 to $2 to fund cleanup of sites contaminated by the operation of a lead-acid battery recycling facility. In 2018, the author ran a similar bill that the Assembly Appropriations Committee estimated would cost taxpayers $16 million annually.

Vote Required:

Versions Reviewed:

Majority

Amended 2/25/2019

Revenue Estimate: 

2018 Assembly Appropriations Analysis of AB 1663

AB 147 - ONLINE SALES TAX COLLECTIONS

$309 MILLION

AB 174 (Burke) changes the requirements for businesses that meet a specified economic threshold to collect and remit sales and use taxes for online sales. Additionally, the bill would expand these requirements to include marketplace facilitators to collect and remit sales and use taxes on behalf of third-party sellers. According to an Assembly Revenue and Taxation Committee analysis, the change in requirements would cost taxpayers $309 million in the first year.

Vote Required:

Versions Reviewed:

Majority

Amended 2/27/2019

Revenue Estimate:

Assembly Revenue and Taxation Committee Analysis.

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