SB 87: Sales and Use Tax Law: consumer designation: all-volunteer fire departments.

Official summary

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

Existing sales and use tax laws, among other things, impose a tax on retailers measured by the gross receipts from their sales of tangible personal property sold at retail in this state. The Sales and Use Tax Law makes certain sellers of tangible personal property consumers, and not retailers, of the tangible personal property they sell, including, until January 1, 2026, an all-volunteer fire department, as defined, if the profits are used solely and exclusively in furtherance of the purposes of the all-volunteer fire department, as prescribed.

This bill would extend the sunset described above until January 1, 2031.

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

The 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.

Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions.

Sponsors

Sponsors by party (alphabetical): Democratic 2 · Republican 14

“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. October 1, 2025Chaptered by Secretary of State. Chapter 212, Statutes of 2025.
2. October 1, 2025Approved by the Governor.
3. September 9, 2025Enrolled and presented to the Governor at 2 p.m.
4. September 3, 2025Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2467.) Ordered to engrossing and enrolling.
5. August 28, 2025In Senate. Concurrence in Assembly amendments pending.
6. August 28, 2025Read third time. Passed. (Ayes 75. Noes 0. Page 2767.) Ordered to the Senate.
7. July 3, 2025Read second time. Ordered to third reading.
8. July 2, 2025From committee: Do pass. (Ayes 14. Noes 0.) (July 2).
9. June 24, 2025From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 23). Re-referred to Com. on APPR.
10. June 12, 2025From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
11. June 5, 2025Referred to Com. on REV. & TAX.
12. May 29, 2025In Assembly. Read first time. Held at Desk.