CA AB919

Establishes a procedure for qualified veterans to claim repayment of sales taxes, interest, and penalties paid between April 1, 2002 and April 1, 2010 on sales of personal property for $100 or less (excluding alcohol).

Appropriates $50,000 from the General Fund to the State Board of Equalization to make repayments, with total repayments capped at $50,000; if claims exceed this amount, repayments are distributed pro rata.

Requires qualified veterans to file claims by January 1, 2016, with the board certifying repayment amounts to the Controller by March 1, 2016.

Defines "qualified veteran" as a person who met requirements of a qualified itinerant vendor and paid sales taxes without collecting reimbursement from customers due to prior uncertainty about tax obligations under Business and Professions Code Section 16102.

Requires the board to report to the Legislature the name and repayment amount for each qualified veteran receiving funds, with any remaining balance returned to the General Fund.