SB 87
Sales and Use Tax Law: consumer designation: all-volunteer fire departments.
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Majority
Fiscal committee
No
Appropriation
No
Current location
Chaptered
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Sign in to take action- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Bill overview
This bill extends a provision in California’s sales and use tax law that designates all-volunteer fire departments as ‘consumers’ rather than ‘retailers’ for the purpose of sales tax. This means that sales of tangible personal property by these departments, such as clothing or equipment, are not subject to sales tax if the profits are used solely for the department’s operations. The provision was originally set to expire in 2026 but is now extended through January 1, 2031, and the state will not reimburse local agencies for any revenue lost due to this designation.
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