CaliforniaSales and Use Tax Law: consumer designation: all-volunteer fire departments.
What it does
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.
More detail
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.
This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill.
This bill would take effect immediately as a tax levy.
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Where it stands
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- Oct 1Chaptered by Secretary of State. Chapter 212, Statutes of 2025.Latest
- Oct 1Approved by the Governor Gavin Newsom.Became Law
- Sep 9Enrolled and presented to the Governor at 2 p.m.To Governor
- Sep 3Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2467.) Ordered to engrossing and enrolling.Major
- Vote recorded Unfinished Business SB87 Seyarto et al. Concurrence. Result: pass.Upper
- Aug 28In Senate. Concurrence in Assembly amendments pending.
- Vote recorded SB 87 Seyarto Senate Third Reading By Alanis. Result: pass.Lower
- Aug 28Read third time. Passed. (Ayes 75. Noes 0. Page 2767.) Ordered to the Senate.Passed Assembly
- Jul 3Read second time. Ordered to third reading.Minor
- Jul 2From committee: Do pass. (Ayes 14. Noes 0.) (July 2).Minor
- Vote recorded Do pass. Result: pass.Lower
- Jun 24From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 23). Re-referred to Com. on APPR.Minor
- Jun 23
- Vote recorded Do pass and be re-referred to the Committee on [Appropriations]. Result: pass.Lower
- Jun 12From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Jun 5Referred to Com. on REV. & TAX.Minor
- May 29In Assembly. Read first time. Held at Desk.Minor
- Vote recorded Special Consent SB87 Seyarto et al. Result: pass.Upper
- May 29Read third time. Passed. (Ayes 38. Noes 0. Page 1323.) Ordered to the Assembly.Passed Senate
- May 27Ordered to special consent calendar.
- May 23Read second time. Ordered to third reading.Minor
- Vote recorded Do pass. Result: pass.Upper
- May 23From committee: Do pass. (Ayes 6. Noes 0. Page 1191.) (May 23).Minor
- May 16Set for hearing May 23.
- Apr 7April 7 hearing: Placed on APPR. suspense file.
- Vote recorded Placed on suspense file. Result: pass.Upper
- Mar 28Set for hearing April 7.
- Mar 12From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0.) (March 12). Re-referred to Com. on APPR.Minor
- Vote recorded Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar. Result: pass.Upper
- Feb 26Set for hearing March 12.
- Feb 24From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.Major
- Jan 29Referred to Com. on REV. & TAX.Minor
- Jan 22From printer. May be acted upon on or after February 21.
- Jan 21Introduced. Read first time. To Com. on RLS. for assignment. To print.Introduced