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California · 2025–26 Regular Session · Senate Bill

SB 696: Sales and Use Tax Law: exemptions: firefighting equipment.

Did not advance Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted
  6. Did not advance

Last official action: ·Record last updated:

Plain-language summary

SB 696 is a senate bill introduced in the California Senate on February 21, 2025. According to its official title, it concerns: Sales and Use Tax Law: exemptions: firefighting equipment. Primary sponsor: Marie Alvarado-Gil (R). Most recent recorded action (February 2, 2026): Returned to Secretary of Senate pursuant to Joint Rule 56.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Legislative Counsel’s Digest (official, as of the latest version). Written by nonpartisan legislative staff; reproduced verbatim.

Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes.

This bill, on and after July 1, 2026, and before January 1, 2031, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, firefighting apparatus, equipment, or specialized vehicles, as defined, purchased by a fire department, including an all-volunteer fire department, as defined, or a fire protection district.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.

This bill also would include additional information required for any bill authorizing a new tax expenditure.

The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws.

This bill would provide that the exemption created by the bill does not apply to local sales and use taxes or transactions and use taxes.

Sponsors

Sponsors by party (alphabetical): Republican 1

NameRolePartyChamberDistrict
Marie Alvarado-GilPrimary sponsorRepublicanSenate4

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Returned to Secretary of Senate pursuant to Joint Rule 56.
  2. May 23 hearing: Held in committee and under submission.
  3. Set for hearing May 23.
  4. May 19 hearing: Placed on APPR. suspense file.
  5. Set for hearing May 19.
  6. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR.
  7. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
  8. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
  9. Set for hearing May 14.
  10. Referred to Com. on REV. & TAX.
  11. Read first time.
  12. From printer. May be acted upon on or after March 24.

Sources

  1. California Legislative Information — pubinfo database export
  2. Official bill page