Fabio
126 lines
9.0 KiB
Markdown
126 lines
9.0 KiB
Markdown
---
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type: "Bill"
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title: "Sales and use taxes: consumer designation: all volunteer fire department."
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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 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."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20192020"
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identifier: "SB 38"
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citation: "California SB 38 (20192020)"
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classification: ["bill"]
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subjects: ["Sales and use taxes: consumer designation: all volunteer fire department."]
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status: "enacted"
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primary_sponsors: ["Hill"]
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version_count: 7
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action_count: 37
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vote_count: 9
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first_action: "2018-12-03"
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last_action: "2020-09-11"
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source: "openstates"
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source_identifier: "ocd-bill/abee55b6-84a9-4e99-896a-2eacca4c43a2"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200SB38"
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source_hash: "5ffd94a3ef99072782f84c169894f65aa033d08494c0eb536fb87390e0b06e92"
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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 38 (20192020) — Sales and use taxes: consumer designation: all volunteer fire department.
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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 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.
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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. **12/03/18 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB38&version=20190SB3899INT)
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2. **01/06/20 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB38&version=20190SB3897AMD)
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3. **05/17/19 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB38&version=20190SB3898AMD)
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4. **06/18/20 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB38&version=20190SB3896AMD)
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5. **09/11/20 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB38&version=20190SB3894CHP)
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6. **SB38** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201920200SB38)
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7. **09/02/20 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201920200SB38&version=20190SB3895ENR)
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## Votes
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- Do pass, but first be re-referred to the Committee on [Appropriations] — **7–0** (pass) · upper
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- Unfinished Business SB38 Hill et al. Concurrence — **39–0** (pass) · upper
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- Do pass as amended — **4–2** (pass) · upper
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- 3rd Reading SB38 Hill et al. — **37–0** (pass) · upper
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- Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — **9–0** (pass) · lower
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- SB 38 Hill Consent Calendar Second Day — **75–0** (pass) · lower
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- Placed on suspense file — **6–0** (pass) · upper
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- Do pass. To Consent Calendar. — **17–0** (pass) · lower
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- Do pass, but first be re-referred to the Committee on [Appropriations] — **8–1** (pass) · upper
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## Sponsors
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- Hill — primary (person)
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- Archuleta — coauthor (person)
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- Bates — coauthor (person)
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- Boerner Horvath — coauthor (person)
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- Choi — coauthor (person)
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- Dahle — coauthor (person)
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- Dodd — coauthor (person)
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- Flora — coauthor (person)
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- Jones — coauthor (person)
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- Lackey — coauthor (person)
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- Mathis — coauthor (person)
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- McGuire — coauthor (person)
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- Mullin — coauthor (person)
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- Nielsen — coauthor (person)
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- Robert Rivas — coauthor (person)
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- Rodriguez — coauthor (person)
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- Voepel — coauthor (person)
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- Waldron — coauthor (person)
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- Wilk — coauthor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2018-12-03** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
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- **2018-12-04** From printer. May be acted upon on or after January 3.
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- **2019-01-16** Referred to Com. on HEALTH. `referral-committee`
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- **2019-03-07** Set for hearing March 27.
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- **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`
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- **2019-04-11** Set for hearing April 22.
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- **2019-04-22** April 22 hearing: Placed on APPR. suspense file.
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- **2019-05-10** Set for hearing May 16.
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- **2019-05-17** From committee: Do pass as amended. (Ayes 4. Noes 2. Page 1088.) (May 16). `committee-passage-favorable, committee-passage, amendment-passage`
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- **2019-05-17** Read second time and amended. Ordered to second reading. `amendment-passage, reading-1, reading-2`
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- **2019-05-20** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2019-05-23** Ordered to inactive file on request of Senator Hill.
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- **2020-01-06** From inactive file.
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- **2020-01-06** Ordered to second reading.
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- **2020-01-06** Read second time and amended. Ordered to second reading. `amendment-passage, reading-1, reading-2`
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- **2020-01-07** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2020-01-08** Set for hearing January 15 in GOV. & F. pending receipt.
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- **2020-01-09** Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(c). `referral-committee`
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- **2020-01-09** Re-referred to Com. on GOV. & F. `referral-committee`
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- **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`
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- **2020-01-16** Set for hearing January 21.
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- **2020-01-21** From committee: Be ordered to second reading pursuant to Senate Rule 28.8. `committee-passage, reading-2`
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- **2020-01-22** Read second time. Ordered to third reading. `reading-1, reading-2`
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- **2020-01-23** Read third time. Passed. (Ayes 37. Noes 0. Page 3130.) Ordered to the Assembly. `passage, reading-3, reading-1`
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- **2020-01-23** In Assembly. Read first time. Held at Desk. `reading-1`
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- **2020-06-18** Referred to Com. on REV. & TAX. `referral-committee`
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- **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`
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- **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`
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- **2020-08-11** From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 11). `committee-passage-favorable, committee-passage`
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- **2020-08-12** Read second time. Ordered to consent calendar. `reading-1, reading-2`
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- **2020-08-30** Read third time. Passed. (Ayes 75. Noes 0. Page 5278.) Ordered to the Senate. `passage, reading-3, reading-1`
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- **2020-08-30** In Senate. Concurrence in Assembly amendments pending.
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- **2020-08-30** Ordered to special consent calendar.
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- **2020-08-30** Assembly amendments concurred in. (Ayes 39. Noes 0.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
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- **2020-09-08** Enrolled and presented to the Governor at 2 p.m.
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- **2020-09-11** Approved by the Governor. `executive-signature`
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- **2020-09-11** Chaptered by Secretary of State. Chapter 78, Statutes of 2020.
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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/abee55b6-84a9-4e99-896a-2eacca4c43a2`. Confidence: reported (aggregated from official California legislature records).
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