Sales and Use Tax Law: exemptions: firefighting equipment.
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Majority
Fiscal committee
No
Appropriation
No
Current location
Appropriations
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Overview
This bill creates an exemption from California sales and use tax for the purchase of firefighting equipment by fire departments, including all-volunteer fire departments, and fire protection districts. The exemption applies to the gross receipts from the sale and consumption of these items, but does not extend to local sales and use taxes or state taxes deposited into the Local Revenue Fund 2011. The exemption is limited to purchases made between July 1, 2026, and January 1, 2031, and requires an exemption certificate.
Key provisions
- Exempts firefighting apparatus, equipment, and specialized vehicles purchased by fire departments and fire protection districts from state sales and use tax.
- The exemption applies to the sale and consumption of these items within California.
- The exemption does not apply to local sales and use taxes or state taxes deposited into the Local Revenue Fund 2011.
- Purchasers must provide an exemption certificate to retailers.
- The exemption is limited to purchases made between July 1, 2026, and January 1, 2031.
- The bill includes performance indicators and reporting requirements for the Department of Tax and Fee Administration.
- Defines ‘all-volunteer fire department’ and ‘firefighting apparatus, equipment, or specialized vehicles’ for clarity.
- Specifies that the exemption does not apply to purchases by the University of California, the California State University, or other educational institutions.
Who is affected
Bill text
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Sponsors
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1 on record
Primary sponsor
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