republic-os/legislation/us/states/ca/20192020/ab-92.md

---
type: "Bill"
title: "Public resources: omnibus trailer bill."
description: "(1) Existing law requires a tax return filed with the California Department of Tax and Fee Administration (CDTFA) that reports gross receipts for sales and use tax purposes to segregate the gross receipts of the seller and the sales price of the property on a line or a separate form when the place of sale in this state or for use in this state is on or within the real property of a state-designated fair, as defined, or any real property of a state-designated fair that is leased to another party. Existing law requires, on or before November 1 of each year, the CDTFA to report to the Department of Finance the total gross receipts segregated on these tax returns, and that 34 of 1% of the total gross receipts be included in the next annual Governor's Budget for use by the Department of Food and Agriculture for allocation to fairs and that those funds be transferred by the Controller to the Fair and Exposition Fund in the State Treasury, as prescribed."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20192020"
identifier: "AB 92"
citation: "California AB 92 (20192020)"
classification: ["bill", "appropriation"]
subjects: ["Public resources: omnibus trailer bill."]
status: "enacted"
primary_sponsors: ["Committee on Budget"]
version_count: 6
action_count: 25
vote_count: 5
first_action: "2018-12-03"
last_action: "2020-06-29"
source: "openstates"
source_identifier: "ocd-bill/c09ed596-1f2f-4564-8162-07dc4adf9ab8"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200AB92"
source_hash: "ca7fc02073ee2d4d8929c7774b797df3498db22b6e4e35d8fdbe3b4767bfe52c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California AB 92 (20192020) — Public resources: omnibus trailer bill.

(1) Existing law requires a tax return filed with the California Department of Tax and Fee Administration (CDTFA) that reports gross receipts for sales and use tax purposes to segregate the gross receipts of the seller and the sales price of the property on a line or a separate form when the place of sale in this state or for use in this state is on or within the real property of a state-designated fair, as defined, or any real property of a state-designated fair that is leased to another party. Existing law requires, on or before November 1 of each year, the CDTFA to report to the Department of Finance the total gross receipts segregated on these tax returns, and that 34 of 1% of the total gross receipts be included in the next annual Governor's Budget for use by the Department of Food and Agriculture for allocation to fairs and that those funds be transferred by the Controller to the Fair and Exposition Fund in the State Treasury, as prescribed.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **12/03/18 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB92&version=20190AB9299INT)
2. **06/11/19 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB92&version=20190AB9298AMD)
3. **06/22/20 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB92&version=20190AB9297AMD)
4. **06/29/20 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB92&version=20190AB9295CHP)
5. **AB92** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200AB92)
6. **06/26/20 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200AB92&version=20190AB9296ENR)

## Votes

- AB 92 Ting Assembly Third Reading — **54–13** (pass) · lower
- Do pass — **11–7** (pass) · upper
- AB 92 BUDGET Concurrence in Senate Amendments By TING — **56–18** (pass) · lower
- Do pass — **15–0** (pass) · upper
- 3rd Reading AB92 BUDGET — **27–13** (pass) · upper

## Sponsors

- Committee on Budget — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-12-03** Read first time. To print. `reading-1`
- **2018-12-04** From printer. May be heard in committee January 3.
- **2019-01-24** Referred to Com. on BUDGET. `referral-committee`
- **2019-04-04** Assembly Rule 96 suspended. (Ayes 53. Noes 15. Page 1032.)
- **2019-04-04** Withdrawn from committee.
- **2019-04-04** Ordered to second reading.
- **2019-04-08** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2019-04-11** Read third time. Passed. Ordered to the Senate. (Ayes 54. Noes 13. Page 1173.) `passage, reading-3, reading-1`
- **2019-04-11** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
- **2019-04-24** Referred to Com. on B. & F.R. `referral-committee`
- **2019-06-10** In committee: Hearing postponed by committee.
- **2019-06-11** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R. `reading-1, reading-2, amendment-passage, referral-committee, amendment-introduction`
- **2019-06-12** From committee: Do pass. (Ayes 15. Noes 0.) (June 12). `committee-passage-favorable, committee-passage`
- **2019-06-13** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2019-06-26** Re-referred to Com. on B. & F.R. `referral-committee`
- **2020-06-22** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on B. & F.R. `reading-1, reading-2, amendment-passage, referral-committee, amendment-introduction`
- **2020-06-24** From committee: Do pass. (Ayes 11. Noes 7.) (June 24). `committee-passage-favorable, committee-passage`
- **2020-06-24** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2020-06-25** Read third time. Passed. Ordered to the Assembly. (Ayes 27. Noes 13. Page 3854.). `passage, reading-3, reading-1`
- **2020-06-25** In Assembly. Concurrence in Senate amendments pending. May be considered on or after June 27 pursuant to Assembly Rule 77.
- **2020-06-26** Assembly Rule 77 suspended. (Ayes 58. Noes 16. Page 4954.)
- **2020-06-26** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 56. Noes 18. Page 4962.). `amendment-passage, committee-passage-favorable`
- **2020-06-26** Enrolled and presented to the Governor at 6:30 p.m.
- **2020-06-29** Approved by the Governor. `executive-signature`
- **2020-06-29** Chaptered by Secretary of State - Chapter 18, Statutes of 2020.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c09ed596-1f2f-4564-8162-07dc4adf9ab8`. Confidence: reported (aggregated from official California legislature records).