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California bills · 2025-2026 Regular Session

California SB 87

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

  1. Introduced
  2. In committee
  3. Passed Senate
  4. Passed House
  5. To Governor
  6. Became law

Sponsors

Cosponsors (15)

Summary

Official abstract published by the California legislature· summary

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. 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.

Text versions

Roll-call votes

State vote data last updated Oct 15, 2026, 4:19 PM.

DateVoteResultYour legislators
Sep 3, 2025
Senate		Unfinished Business SB87 Seyarto et al. ConcurrencepassSet your home in California to see
Aug 28, 2025
House		SB 87 Seyarto Senate Third Reading By AlanispassSet your home in California to see
Jul 2, 2025
House		Do pass.passSet your home in California to see
Jun 23, 2025
House		Do pass and be re-referred to the Committee on [Appropriations]passSet your home in California to see
May 29, 2025
Senate		Special Consent SB87 Seyarto et al.passSet your home in California to see
May 23, 2025
Senate		Do passpassSet your home in California to see
Apr 7, 2025
Senate		Placed on suspense filepassSet your home in California to see
Mar 12, 2025
Senate		Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent CalendarpassSet your home in California to see

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