Fairs: allocation of revenues: gross receipts for sales and use tax.
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 fair, as defined, or any real property of a 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 amount of the total gross receipts segregated on these tax returns for the prior fiscal year, 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, which is continuously appropriated, as prescribed.
California AB 258 (20252026) — Fairs: allocation of revenues: gross receipts for sales and use tax.
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 fair, as defined, or any real property of a 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 amount of the total gross receipts segregated on these tax returns for the prior fiscal year, 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, which is continuously appropriated, as prescribed.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
AB 258 Connolly Assembly Third Reading — 77–1 (pass) · lower
Do pass. — 14–0 (pass) · lower
Do pass, but first be re-referred to the Committee on [Appropriations] — 5–0 (pass) · upper
3rd Reading AB258 Connolly et al. By Laird — 40–0 (pass) · upper
Placed on suspense file — 6–0 (pass) · upper
Do pass — 7–0 (pass) · upper
Do pass as amended and be re-referred to the Committee on [Appropriations] — 6–1 (pass) · lower
Sponsors
Connolly — primary (person)
Hadwick — principal coauthor (person)
Timeline
The legislative action history — every referral, reading, and vote.
2025-01-16 Read first time. To print. reading-1
2025-01-17 From printer. May be heard in committee February 16.
2025-02-18 Referred to Com. on REV. & TAX. referral-committee
2025-03-10 In committee: Set, first hearing. Referred to REV. & TAX. suspense file. referral-committee
2025-04-29 From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (April 28). amendment-introduction, amendment-passage, committee-passage, referral-committee
2025-04-30 Read second time and amended. amendment-passage, reading-1, reading-2
2025-05-01 Re-referred to Com. on APPR. referral-committee
2025-05-14 In committee: Hearing postponed by committee.
2025-05-21 In committee: Set, first hearing. Referred to APPR. suspense file. referral-committee
2025-05-23 From committee: Do pass. (Ayes 14. Noes 0.) (May 23). committee-passage, committee-passage-favorable
2025-05-27 Read second time. Ordered to third reading. reading-1, reading-2
2025-06-02 Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 1. Page 1817.) passage, reading-1, reading-3
2025-06-03 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
2025-06-11 Referred to Com. on REV. & TAX. referral-committee
2025-06-25 From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 25). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
2025-07-07 In committee: Referred to APPR. suspense file. referral-committee
2025-08-29 From committee: Do pass. (Ayes 7. Noes 0.) (August 29). committee-passage, committee-passage-favorable
2025-08-29 Read second time. Ordered to third reading. reading-1, reading-2
2025-09-09 Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2699.). passage, reading-1, reading-3
2025-09-09 In Assembly. Ordered to Engrossing and Enrolling. committee-passage
2025-09-16 Enrolled and presented to the Governor at 2 p.m.
2025-10-13 Approved by the Governor. executive-signature
2025-10-13 Chaptered by Secretary of State - Chapter 683, Statutes of 2025. became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/f2b1024b-47cb-4a53-9d25-e5b8dd2d97c4. Confidence: reported (aggregated from official California legislature records).
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