republic-os/legislation/us/states/ca/20252026/sb-87.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 Tax Law: consumer designation: all-volunteer fire departments.	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 makes certain sellers of tangible personal property consumers, and not retailers, of the tangible personal property they sell, including, until January 1, 2026, an all-volunteer fire department, as defined, if the profits are used solely and exclusively in furtherance of the purposes of the all-volunteer fire department, as prescribed.	us/states/ca	California Legislature	20252026	SB 87	California SB 87 (20252026)	bill	SalesandUseTaxLaw all-volunteerfiredepartments consumerdesignation	enacted	Seyarto	6	25	8	2025-01-21	2025-10-01	openstates	ocd-bill/7ded1be2-dbaa-4f77-bfa3-5fc9d6fe2944	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB87	1b8c59c6bfb8b7a7e2fe59539b0764bec95abd625dc4776817704bb26b6701e4	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California SB 87 (20252026) — Sales and Use Tax Law: consumer designation: all-volunteer fire departments.

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 makes certain sellers of tangible personal property consumers, and not retailers, of the tangible personal property they sell, including, until January 1, 2026, an all-volunteer fire department, as defined, if the profits are used solely and exclusively in furtherance of the purposes of the all-volunteer fire department, as prescribed.

Version chain

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

1. 01/21/25 - Introduced (filed) — source
2. 02/24/25 - Amended Senate (committee substitute) — source
3. 06/12/25 - Amended Assembly (committee substitute) — source
4. 10/01/25 - Chaptered (committee substitute) — source
5. SB87 (committee substitute) — source
6. 09/05/25 - Enrolled (enrolled) — source

Votes

• Placed on suspense file — 7–0 (pass) · upper
• Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — 5–0 (pass) · upper
• SB 87 Seyarto Senate Third Reading By Alanis — 75–0 (pass) · lower
• Unfinished Business SB87 Seyarto et al. Concurrence — 40–0 (pass) · upper
• Do pass and be re-referred to the Committee on [Appropriations] — 5–0 (pass) · lower
• Do pass. — 14–0 (pass) · lower
• Special Consent SB87 Seyarto et al. — 38–0 (pass) · upper
• Do pass — 6–0 (pass) · upper

Sponsors

• Seyarto — primary (person)
• Alanis — coauthor (person)
• Alvarado-Gil — coauthor (person)
• Choi — coauthor (person)
• Gallagher — coauthor (person)
• Grove — coauthor (person)
• Hadwick — coauthor (person)
• Jeff Gonzalez — coauthor (person)
• Jones — coauthor (person)
• Niello — coauthor (person)
• Ochoa Bogh — coauthor (person)
• Tangipa — coauthor (person)
• Umberg — coauthor (person)
• Valladares — coauthor (person)
• Wahab — coauthor (person)
• Wallis — coauthor (person)

Timeline

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

• 2025-01-21 Introduced. Read first time. To Com. on RLS. for assignment. To print. introduction, reading-1
• 2025-01-22 From printer. May be acted upon on or after February 21.
• 2025-01-29 Referred to Com. on REV. & TAX. referral-committee
• 2025-02-24 From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
• 2025-02-26 Set for hearing March 12.
• 2025-03-12 From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 5. Noes 0.) (March 12). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
• 2025-03-28 Set for hearing April 7.
• 2025-04-07 April 7 hearing: Placed on APPR. suspense file.
• 2025-05-16 Set for hearing May 23.
• 2025-05-23 From committee: Do pass. (Ayes 6. Noes 0. Page 1191.) (May 23). committee-passage, committee-passage-favorable
• 2025-05-23 Read second time. Ordered to third reading. reading-1, reading-2
• 2025-05-27 Ordered to special consent calendar.
• 2025-05-29 Read third time. Passed. (Ayes 38. Noes 0. Page 1323.) Ordered to the Assembly. passage, reading-1, reading-3
• 2025-05-29 In Assembly. Read first time. Held at Desk. reading-1
• 2025-06-05 Referred to Com. on REV. & TAX. referral-committee
• 2025-06-12 From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. amendment-passage, committee-passage, reading-1, reading-2, referral-committee
• 2025-06-24 From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 23). Re-referred to Com. on APPR. committee-passage, committee-passage-favorable, referral-committee
• 2025-07-02 From committee: Do pass. (Ayes 14. Noes 0.) (July 2). committee-passage, committee-passage-favorable
• 2025-07-03 Read second time. Ordered to third reading. reading-1, reading-2
• 2025-08-28 Read third time. Passed. (Ayes 75. Noes 0. Page 2767.) Ordered to the Senate. passage, reading-1, reading-3
• 2025-08-28 In Senate. Concurrence in Assembly amendments pending.
• 2025-09-03 Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2467.) Ordered to engrossing and enrolling. amendment-passage, committee-passage-favorable
• 2025-09-09 Enrolled and presented to the Governor at 2 p.m.
• 2025-10-01 Approved by the Governor. executive-signature
• 2025-10-01 Chaptered by Secretary of State. Chapter 212, Statutes of 2025. became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/7ded1be2-dbaa-4f77-bfa3-5fc9d6fe2944. Confidence: reported (aggregated from official California legislature records).