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 Bill Text - AB-2069 Sales and Use Tax Law: exemption: fairgrounds.

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 |Add To My Favorites |Track Bill | Version: 04/20/26 - Amended Assembly
 03/16/26 - Amended Assembly
 02/18/26 - Introduced

 AB-2069 Sales and Use Tax Law: exemption: fairgrounds.(2025-2026)

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 Date Published: 04/20/2026 09:00 PM

AB2069:v97#DOCUMENTBill Start

 Amended
 IN 
 Assembly
 April 20, 2026

 Amended
 IN 
 Assembly
 March 16, 2026

 CALIFORNIA LEGISLATURE—
 2025–2026 REGULAR SESSION

 Assembly Bill

No. 2069

Introduced by Assembly Member Krell
(Coauthors: Assembly Members Aguiar-Curry, Alanis, Connolly, Jeff Gonzalez, and Hadwick)

February 18, 2026

 An act to add and repeal Section 6372.9 to of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

LEGISLATIVE COUNSEL'S DIGEST

AB 2069, as amended, Krell.
 Sales and Use Tax Law: exemption: fairgrounds.

Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes.

This bill, the Fairground Act for Investment and Revitalization, would, starting on and after January 1, 2027, and before January 1, 2032, would
 exempt the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, tangible personal property for use in a qualifying the construction, development, or ongoing operation of a qualified project, defined to mean a new development project, or new phase of an existing project, that is located on the land of a fairground, undertaken pursuant to a written agreement and approved by a governing body of a fairground, as provided. The bill would require a governing body of a fairground to approve a project for no longer than 20 years, and would authorize the governing body of a fairground to extend the approval of a project for no more than 20 years.
 project. By requiring additional duties be performed by the governing body of a fairground, this bill would impose a state-mandated local program.

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.

This 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.

This bill would provide that the exemption created by the bill does not apply to local sales and use taxes or transactions and use taxes.

Existing law imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011.

This bill would provide that the exemption created by the bill does not apply to those state sales and use tax rates imposed or dedicated for local government funding, including those rates for which revenues are deposited into the Local Revenue Fund 2011.

The California
 Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.

This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

This bill would take effect immediately as a tax levy.

Digest Key

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

Bill Text

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

SECTION 1.

 Section 6372.9 is added to the Revenue and Taxation Code, to read:

6372.9.

 (a) This section sh