| Last Version Text |
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<ns0:Id>20250SB__069697AMD</ns0:Id>
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<ns0:History>
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<ns0:ActionText>INTRODUCED</ns0:ActionText>
<ns0:ActionDate>2025-02-21</ns0:ActionDate>
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<ns0:ActionText>AMENDED_SENATE</ns0:ActionText>
<ns0:ActionDate>2025-05-06</ns0:ActionDate>
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<ns0:ActionText>AMENDED_SENATE</ns0:ActionText>
<ns0:ActionDate>2025-05-08</ns0:ActionDate>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:MeasureNum>696</ns0:MeasureNum>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Senator Alvarado-Gil</ns0:AuthorText>
<ns0:Authors>
<ns0:Legislator>
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<ns0:House>SENATE</ns0:House>
<ns0:Name>Alvarado-Gil</ns0:Name>
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<ns0:Title> An act to add and repeal Section 6356.8 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. </ns0:Title>
<ns0:RelatingClause>taxation, to take effect immediately, tax levy</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Sales and Use Tax Law: exemptions: firefighting equipment.</ns0:Subject>
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<ns0:DigestText>
<html:p>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. </html:p>
<html:p>This bill, on and after July 1, 2026, and before January 1, 2031, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, firefighting apparatus, equipment, or specialized vehicles, as defined, purchased by a fire department, including an all-volunteer fire department, as defined, or a fire protection district. </html:p>
<html:p>Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. </html:p>
<html:p>This bill also would include additional information required for any bill authorizing a new tax expenditure. </html:p>
<html:p>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.</html:p>
<html:p>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.</html:p>
<html:p>Existing law imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011.</html:p>
<html:p>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. </html:p>
<html:p>This bill would take effect immediately as a tax levy.</html:p>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
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<ns0:Num>SECTION 1.</ns0:Num>
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Section 6356.8 is added to the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
, to read:
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<ns0:Num>6356.8.</ns0:Num>
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(a)
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On and after July 1, 2026, and before January 1, 2031, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, firefighting apparatus, equipment, or specialized vehicles purchased by a fire department, including an all-volunteer fire department, or a fire protection district.
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<html:p>
(b)
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For purposes of this section the following definitions apply:
</html:p>
<html:p>
(1)
<html:span class="EnSpace"/>
“All-volunteer fire department” has the same meaning as that term is defined in Section 6018.10.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
“Firefighting apparatus, equipment, or specialized vehicles” includes, but is not limited to, all of the following:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
Electronic and communication equipment, including radios, cellular telephones, laptops, and computers.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
Specialized vehicles, including command staff vehicles, vessels such as boats and swift water rafts, ladder trucks, fire engines, and trailers.
</html:p>
<html:p>
(C)
<html:span class="EnSpace"/>
Personal protective equipment, including self-contained breathing apparatuses, safety boots, and turnouts.
</html:p>
<html:p>
(D)
<html:span class="EnSpace"/>
Equipment for vehicles, including ladders, hoses, axes, defibrillators, medical supplies, rope rescue equipment, auto extrication equipment, chainsaws, ventilation fans, wildland firefighting
tools, portable water tanks, portable pumps, and thermal imaging cameras.
</html:p>
<html:p>
(E)
<html:span class="EnSpace"/>
Tools, parts, and supplies used for maintaining the items listed above.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
(A)
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“Fire department” means any of the following:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
A fire department of a city, county, city and county, district, or other public or municipal corporation or political subdivision.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
A county forestry or firefighting department or unit.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
“Fire department” does not include the following:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
A fire department of the University of California, the California State University, or any other educational institution.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
The Department of Forestry and Fire Protection.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
Notwithstanding any provision of the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)) or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), the exemption established by this section does not apply with respect to any tax levied by a county, city, or district pursuant to, or in accordance with, either of those laws.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
Notwithstanding subdivision (a), the exemption established by this section shall not apply with respect to any tax levied pursuant to Section 6051.2 or 6201.2, pursuant to Section 35 of Article XIII of the California Constitution, or any tax levied pursuant to Section 6051 or 6201 that is deposited in the State Treasury to the credit of the Local Revenue Fund 2011 pursuant to Section 6051.15 or 6201.15.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
An exemption shall not be allowed under this section unless the purchaser furnishes the retailer with an exemption certificate, completed in accordance with any instructions or regulations as the department may prescribe, and the retailer retains the exemption certificate in its records and furnishes it to the department
upon request.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
For the purposes of complying with Section 41, the Legislature finds and declares both of the following:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
The specific goal that the exemption will achieve is to reduce the financial burden placed on local fire departments, thereby allowing for more efficient use of resources by those departments.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
Detailed performance indicators for the Legislature to use to measure whether the exemption meets the goal described in subparagraph (A) are the following:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
The number of taxpayers exempting purchases from tax pursuant to this section.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
The total dollar value of sales exempted from tax pursuant to this section.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
On or before April 1, 2028, and annually thereafter, the California Department of Tax and Fee Administration shall analyze the performance indicators in subparagraph (B) of paragraph (1) and shall submit a report of its findings to the Legislature in compliance with Section 9795 of the Government Code.
</html:p>
<html:p>
(f)
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This section shall remain operative only until January 1, 2031, and as of that date is repealed.
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</ns0:BillSection>
<ns0:BillSection id="id_86E32D16-034D-4A98-AD41-9A64E04B2810">
<ns0:Num>SEC. 2.</ns0:Num>
<ns0:Content>
<html:p>This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect.</html:p>
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|
| Last Version Text Digest |
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, on and after July 1, 2026, and before January 1, 2031, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, firefighting apparatus, equipment, or specialized vehicles, as defined, purchased by a fire department, including an all-volunteer fire department, as defined, or a fire protection district. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals 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. This bill would take effect immediately as a tax levy. |