CA SB92

Establishes a single administrative law judge appeal option through January 1, 2030 for taxpayers with disputes under $5,000 (personal income tax) or under $50,000 with gross receipts below $20,000,000 (other taxes), with decisions having no precedential effect.

Exempts diapers for infants, toddlers, and children, and menstrual hygiene products (tampons, sanitary napkins, menstrual sponges, and menstrual cups) from sales and use taxes from January 1, 2020 through December 31, 2021, with the state compensating local agencies for lost revenue.

Allows delivery network companies to elect to be treated as marketplace facilitators for sales tax purposes and clarifies that certain advertising entities are not facilitating sales.

Limits sales and use tax deficiency determinations to "qualifying retailers" (those engaged in business solely through marketplace facilitators) to sales made on or after April 1, 2016, and waives penalties for qualifying retailers for sales made April 1, 2016 through March 31, 2019.

Requires the Legislative Analyst's Office to report by January 1, 2021 on the effectiveness of the diaper and menstrual hygiene product tax exemptions and whether the exemptions should be modified, extended, or allowed to expire.