Fabio
109 lines
7.2 KiB
Markdown
109 lines
7.2 KiB
Markdown
---
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type: "Bill"
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title: "Sales and Use Tax Law: consumer designation: all-volunteer fire departments."
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description: "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."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20252026"
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identifier: "SB 87"
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citation: "California SB 87 (20252026)"
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classification: ["bill"]
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subjects: ["SalesandUseTaxLaw", "all-volunteerfiredepartments", "consumerdesignation"]
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status: "enacted"
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primary_sponsors: ["Seyarto"]
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version_count: 6
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action_count: 25
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vote_count: 8
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first_action: "2025-01-21"
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last_action: "2025-10-01"
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source: "openstates"
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source_identifier: "ocd-bill/7ded1be2-dbaa-4f77-bfa3-5fc9d6fe2944"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB87"
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source_hash: "1b8c59c6bfb8b7a7e2fe59539b0764bec95abd625dc4776817704bb26b6701e4"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ca"]
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---
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# California SB 87 (20252026) — Sales and Use Tax Law: consumer designation: all-volunteer fire departments.
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **01/21/25 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB87&version=20250SB8799INT)
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2. **02/24/25 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB87&version=20250SB8798AMD)
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3. **06/12/25 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB87&version=20250SB8797AMD)
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4. **10/01/25 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB87&version=20250SB8795CHP)
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5. **SB87** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB87)
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6. **09/05/25 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202520260SB87&version=20250SB8796ENR)
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## Votes
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- Placed on suspense file — **7–0** (pass) · upper
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- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **5–0** (pass) · upper
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- SB 87 Seyarto Senate Third Reading By Alanis — **75–0** (pass) · lower
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- Unfinished Business SB87 Seyarto et al. Concurrence — **40–0** (pass) · upper
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- Do pass and be re-referred to the Committee on [Appropriations] — **5–0** (pass) · lower
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- Do pass. — **14–0** (pass) · lower
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- Special Consent SB87 Seyarto et al. — **38–0** (pass) · upper
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- Do pass — **6–0** (pass) · upper
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## Sponsors
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- Seyarto — primary (person)
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- Alanis — coauthor (person)
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- Alvarado-Gil — coauthor (person)
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- Choi — coauthor (person)
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- Gallagher — coauthor (person)
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- Grove — coauthor (person)
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- Hadwick — coauthor (person)
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- Jeff Gonzalez — coauthor (person)
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- Jones — coauthor (person)
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- Niello — coauthor (person)
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- Ochoa Bogh — coauthor (person)
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- Tangipa — coauthor (person)
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- Umberg — coauthor (person)
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- Valladares — coauthor (person)
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- Wahab — coauthor (person)
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- Wallis — coauthor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-01-21** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
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- **2025-01-22** From printer. May be acted upon on or after February 21.
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- **2025-01-29** Referred to Com. on REV. & TAX. `referral-committee`
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- **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`
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- **2025-02-26** Set for hearing March 12.
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- **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`
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- **2025-03-28** Set for hearing April 7.
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- **2025-04-07** April 7 hearing: Placed on APPR. suspense file.
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- **2025-05-16** Set for hearing May 23.
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- **2025-05-23** From committee: Do pass. (Ayes 6. Noes 0. Page 1191.) (May 23). `committee-passage, committee-passage-favorable`
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- **2025-05-23** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2025-05-27** Ordered to special consent calendar.
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- **2025-05-29** Read third time. Passed. (Ayes 38. Noes 0. Page 1323.) Ordered to the Assembly. `passage, reading-1, reading-3`
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- **2025-05-29** In Assembly. Read first time. Held at Desk. `reading-1`
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- **2025-06-05** Referred to Com. on REV. & TAX. `referral-committee`
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- **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`
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- **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`
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- **2025-07-02** From committee: Do pass. (Ayes 14. Noes 0.) (July 2). `committee-passage, committee-passage-favorable`
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- **2025-07-03** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2025-08-28** Read third time. Passed. (Ayes 75. Noes 0. Page 2767.) Ordered to the Senate. `passage, reading-1, reading-3`
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- **2025-08-28** In Senate. Concurrence in Assembly amendments pending.
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- **2025-09-03** Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2467.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
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- **2025-09-09** Enrolled and presented to the Governor at 2 p.m.
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- **2025-10-01** Approved by the Governor. `executive-signature`
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- **2025-10-01** Chaptered by Secretary of State. Chapter 212, Statutes of 2025. `became-law`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7ded1be2-dbaa-4f77-bfa3-5fc9d6fe2944`. Confidence: reported (aggregated from official California legislature records).
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