CA SB 696
deadSales and Use Tax Law: exemptions: firefighting equipment.
California · 2025-2026 Regular Session · upper
Quick answers
Did CA SB 696 pass?
No. CA SB 696 did not pass — it was defeated or died in the legislative process (2026-02-02). Latest recorded action (2026-02-02): Returned to Secretary of Senate pursuant to Joint Rule 56.
What is CA SB 696 about?
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes. This bill, on and after July 1, 2026, and before January 1, 2031, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, firefighting apparatus, equipment, or specialized vehicles, as defined, purchased by a fire department, including an all-volunteer fire department, as defined, or a fire protection district. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. This bill would provide that the exemption created by the bill does not apply to local sales and use taxes or transactions and use taxes. Existing law imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011. This bill would provide that the exemption created by the bill does not apply to those state sales and use tax rates imposed or dedicated for local government funding, including those rates for which revenues are deposited into the Local Revenue Fund 2011. This bill would take effect immediately as a tax levy.
Who sponsors CA SB 696?
Alvarado-Gil is the primary sponsor of CA SB 696.
Description
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes. This bill, on and after July 1, 2026, and before January 1, 2031, would exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, firefighting apparatus, equipment, or specialized vehicles, as defined, purchased by a fire department, including an all-volunteer fire department, as defined, or a fire protection district. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill also would include additional information required for any bill authorizing a new tax expenditure. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. This bill would provide that the exemption created by the bill does not apply to local sales and use taxes or transactions and use taxes. Existing law imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011. This bill would provide that the exemption created by the bill does not apply to those state sales and use tax rates imposed or dedicated for local government funding, including those rates for which revenues are deposited into the Local Revenue Fund 2011. This bill would take effect immediately as a tax levy.
- Introduced
- 2025-02-21
- Latest action
- 2026-02-02 — Returned to Secretary of Senate pursuant to Joint Rule 56.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Alvarado-Gilauthor
Committees
Not provided by source.
Action timeline
2025-02-21
Introduced. To Com. on RLS. for assignment. To print.
introduction,referral-committee
2025-02-24
From printer. May be acted upon on or after March 24.
2025-02-24
Read first time.
reading-1
2025-03-05
Referred to Com. on REV. & TAX.
referral-committee
2025-03-18
Set for hearing May 14.
2025-05-06
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
2025-05-08
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
2025-05-14
From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 1083.) (May 14). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-05-15
Set for hearing May 19.
2025-05-19
May 19 hearing: Placed on APPR. suspense file.
2025-05-20
Set for hearing May 23.
2025-05-23
May 23 hearing: Held in committee and under submission.
2026-02-02
Returned to Secretary of Senate pursuant to Joint Rule 56.
failure
Versions
Documents
- application/pdf
- application/pdf
- application/pdf
- text/html
- application/pdf(no extracted text yet)
- application/pdf(no extracted text yet)
Votes
Do pass, but first be re-referred to the Committee on [Appropriations]
2025-05-14 · pass · 5-0
Member-level votes (5)
- Grayson: yes
- Ashby: yes
- Valladares: yes
- McNerney: yes
- Umberg: yes
Placed on suspense file
2025-05-19 · pass · 5-0
Member-level votes (7)
- Wahab: yes
- Grayson: yes
- Caballero: yes
- Seyarto: yes
- Richardson: yes
- Cabaldon: other
- Dahle: other
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z
Inspect retained evidence for changes recorded after evidence tracking began:
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