republic-os/legislation/us/states/ca/20192020/sb-38.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Sales and use taxes: consumer designation: all volunteer fire department.	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 designates that certain sellers of tangible personal property are consumers, and not retailers, of the tangible personal property they sell, including, until January 1, 2021, that an all volunteer fire department, as defined, is a consumer, and not a retailer, of all tangible personal property sold by it, if the profits are used solely and exclusively in furtherance of the purposes of the all volunteer fire department, subject to specified limitations, so that the retail sale subject to tax is the sale of tangible personal property to the all volunteer fire department.	us/states/ca	California Legislature	20192020	SB 38	California SB 38 (20192020)	bill	Sales and use taxes: consumer designation: all volunteer fire department.	enacted	Hill	7	37	9	2018-12-03	2020-09-11	openstates	ocd-bill/abee55b6-84a9-4e99-896a-2eacca4c43a2	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200SB38	5ffd94a3ef99072782f84c169894f65aa033d08494c0eb536fb87390e0b06e92	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California SB 38 (20192020) — Sales and use taxes: consumer designation: all volunteer fire department.

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 designates that certain sellers of tangible personal property are consumers, and not retailers, of the tangible personal property they sell, including, until January 1, 2021, that an all volunteer fire department, as defined, is a consumer, and not a retailer, of all tangible personal property sold by it, if the profits are used solely and exclusively in furtherance of the purposes of the all volunteer fire department, subject to specified limitations, so that the retail sale subject to tax is the sale of tangible personal property to the all volunteer fire department.

Version chain

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

1. 12/03/18 - Introduced (filed) — source
2. 01/06/20 - Amended Senate (committee substitute) — source
3. 05/17/19 - Amended Senate (committee substitute) — source
4. 06/18/20 - Amended Assembly (committee substitute) — source
5. 09/11/20 - Chaptered (committee substitute) — source
6. SB38 (committee substitute) — source
7. 09/02/20 - Enrolled (enrolled) — source

Votes

• Do pass, but first be re-referred to the Committee on [Appropriations] — 7–0 (pass) · upper
• Unfinished Business SB38 Hill et al. Concurrence — 39–0 (pass) · upper
• Do pass as amended — 4–2 (pass) · upper
• 3rd Reading SB38 Hill et al. — 37–0 (pass) · upper
• Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — 9–0 (pass) · lower
• SB 38 Hill Consent Calendar Second Day — 75–0 (pass) · lower
• Placed on suspense file — 6–0 (pass) · upper
• Do pass. To Consent Calendar. — 17–0 (pass) · lower
• Do pass, but first be re-referred to the Committee on [Appropriations] — 8–1 (pass) · upper

Sponsors

• Hill — primary (person)
• Archuleta — coauthor (person)
• Bates — coauthor (person)
• Boerner Horvath — coauthor (person)
• Choi — coauthor (person)
• Dahle — coauthor (person)
• Dodd — coauthor (person)
• Flora — coauthor (person)
• Jones — coauthor (person)
• Lackey — coauthor (person)
• Mathis — coauthor (person)
• McGuire — coauthor (person)
• Mullin — coauthor (person)
• Nielsen — coauthor (person)
• Robert Rivas — coauthor (person)
• Rodriguez — coauthor (person)
• Voepel — coauthor (person)
• Waldron — coauthor (person)
• Wilk — coauthor (person)

Timeline

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

• 2018-12-03 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
• 2018-12-04 From printer. May be acted upon on or after January 3.
• 2019-01-16 Referred to Com. on HEALTH. referral-committee
• 2019-03-07 Set for hearing March 27.
• 2019-03-28 From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 1. Page 490.) (March 27). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
• 2019-04-11 Set for hearing April 22.
• 2019-04-22 April 22 hearing: Placed on APPR. suspense file.
• 2019-05-10 Set for hearing May 16.
• 2019-05-17 From committee: Do pass as amended. (Ayes 4. Noes 2. Page 1088.) (May 16). committee-passage-favorable, committee-passage, amendment-passage
• 2019-05-17 Read second time and amended. Ordered to second reading. amendment-passage, reading-1, reading-2
• 2019-05-20 Read second time. Ordered to third reading. reading-1, reading-2
• 2019-05-23 Ordered to inactive file on request of Senator Hill.
• 2020-01-06 From inactive file.
• 2020-01-06 Ordered to second reading.
• 2020-01-06 Read second time and amended. Ordered to second reading. amendment-passage, reading-1, reading-2
• 2020-01-07 Read second time. Ordered to third reading. reading-1, reading-2
• 2020-01-08 Set for hearing January 15 in GOV. & F. pending receipt.
• 2020-01-09 Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(c). referral-committee
• 2020-01-09 Re-referred to Com. on GOV. & F. referral-committee
• 2020-01-15 From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 3099.) (January 15). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
• 2020-01-16 Set for hearing January 21.
• 2020-01-21 From committee: Be ordered to second reading pursuant to Senate Rule 28.8. committee-passage, reading-2
• 2020-01-22 Read second time. Ordered to third reading. reading-1, reading-2
• 2020-01-23 Read third time. Passed. (Ayes 37. Noes 0. Page 3130.) Ordered to the Assembly. passage, reading-3, reading-1
• 2020-01-23 In Assembly. Read first time. Held at Desk. reading-1
• 2020-06-18 Referred to Com. on REV. & TAX. referral-committee
• 2020-06-18 From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. reading-1, reading-2, amendment-passage, committee-passage, referral-committee
• 2020-07-27 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 9. Noes 0.) (July 27). Re-referred to Com. on APPR. committee-passage-favorable, committee-passage, referral-committee
• 2020-08-11 From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 11). committee-passage-favorable, committee-passage
• 2020-08-12 Read second time. Ordered to consent calendar. reading-1, reading-2
• 2020-08-30 Read third time. Passed. (Ayes 75. Noes 0. Page 5278.) Ordered to the Senate. passage, reading-3, reading-1
• 2020-08-30 In Senate. Concurrence in Assembly amendments pending.
• 2020-08-30 Ordered to special consent calendar.
• 2020-08-30 Assembly amendments concurred in. (Ayes 39. Noes 0.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
• 2020-09-08 Enrolled and presented to the Governor at 2 p.m.
• 2020-09-11 Approved by the Governor. executive-signature
• 2020-09-11 Chaptered by Secretary of State. Chapter 78, Statutes of 2020.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/abee55b6-84a9-4e99-896a-2eacca4c43a2. Confidence: reported (aggregated from official California legislature records).