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

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 |Add To My Favorites |Track Bill | Version: 10/01/25 - Chaptered
 09/05/25 - Enrolled
 06/12/25 - Amended Assembly
 02/24/25 - Amended Senate
 01/21/25 - Introduced

 SB-87 Sales and Use Tax Law: consumer designation: all-volunteer fire departments.(2025-2026)

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 Date Published: 10/02/2025 09:00 PM

SB87:v95#DOCUMENTBill Start

 Senate Bill

 No. 87

 CHAPTER 212

An act to amend Section 6018.10 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

 [
 Approved by

 Governor
 October 01, 2025.

 Filed with

 Secretary of State
 October 01, 2025.
 ]

LEGISLATIVE COUNSEL'S DIGEST

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

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.

Digest Key

 Vote:
 MAJORITY 
 Appropriation:
 NO 
 Fiscal Committee:
 YES 
 Local Program:
 NO 

Bill Text

The people of the State of California do enact as follows:

SECTION 1.

 Section 6018.10 of the Revenue and Taxation Code is amended to read:

6018.10.

 (a) An all-volunteer fire department is a consumer, and shall not be considered a retailer within this part, of all tangible personal property sold by it, including, but not limited to, hot prepared food products and clothing, if the profits are used solely and exclusively in furtherance of the purposes of the all-volunteer fire department.

(b) For purposes of this section, an “all-volunteer fire department” means an organization that meets all of the following requirements:

(1) A member shall not be paid a regular salary, but a member may be compensated on an hourly or per incident basis.

(2) The purpose of the organization is to protect the lives, property, and environment within a designated geographical area from fires, disasters, and emergency incidents through education, prevention, training, and emergency response.

(3) The organization is regularly organized for volunteer fire department purposes and qualifies as an exempt organization, either under Section 23701d or 23701f of this code or under Section 501(c)(3) or 501(c)(4) of the Internal Revenue Code, having official recognition and full or partial support of the government of the county, city, or district in which the volunteer fire department is located, and that has functions having an exclusive connection with the prevention and extinguishing of fires within the area of the county, city, or district
 extending official recognition for the benefit of the public g