CA SB 87
enactedSales and Use Tax Law: consumer designation: all-volunteer fire departments.
California · 2025-2026 Regular Session · upper
Quick answers
Did CA SB 87 pass?
Yes. CA SB 87 has been enacted into law as of 2025-10-01. Latest recorded action (2025-10-01): Chaptered by Secretary of State. Chapter 212, Statutes of 2025.
What is CA SB 87 about?
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. This bill would extend the sunset described above until January 1, 2031. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. The 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. Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.
Who sponsors CA SB 87?
Seyarto is the primary sponsor of CA SB 87, joined by 15 cosponsors.
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. This bill would extend the sunset described above until January 1, 2031. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. The 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. Existing law requires the state to reimburse counties and cities for revenue losses caused by the enactment of sales and use tax exemptions. This bill would provide that, notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse any local agencies for sales and use tax revenues lost by them pursuant to this bill. This bill would take effect immediately as a tax levy.
- Introduced
- 2025-01-21
- Latest action
- 2025-10-01 — Chaptered by Secretary of State. Chapter 212, Statutes of 2025.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Seyartoauthor
- Alvarado-Gilcoauthor
- Choicoauthor
- Grovecoauthor
- Jonescoauthor
- Niellocoauthor
- Ochoa Boghcoauthor
- Umbergcoauthor
- Valladarescoauthor
- Wahabcoauthor
- Alaniscoauthor
- Gallaghercoauthor
- Jeff Gonzalezcoauthor
- Hadwickcoauthor
- Tangipacoauthor
- Walliscoauthor
Committees
Not provided by source.
Action timeline
2025-01-21
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
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
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-05-23
From committee: Do pass. (Ayes 6. Noes 0. Page 1191.) (May 23).
committee-passage,committee-passage-favorable
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,reading-3
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,committee-passage-favorable
2025-09-09
Enrolled and presented to the Governor at 2 p.m.
executive-receipt
2025-10-01
Approved by the Governor.
executive-signature
2025-10-01
Chaptered by Secretary of State. Chapter 212, Statutes of 2025.
became-law
Versions
Documents
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Votes
Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar
2025-03-12 · pass · 5-0
Member-level votes (5)
- Ashby: yes
- Umberg: yes
- McNerney: yes
- Valladares: yes
- Grayson: yes
Placed on suspense file
2025-04-07 · pass · 7-0
Member-level votes (7)
- Richardson: yes
- Cabaldon: yes
- Grayson: yes
- Caballero: yes
- Seyarto: yes
- Wahab: yes
- Dahle: yes
Do pass
2025-05-23 · pass · 6-0
Member-level votes (7)
- Caballero: yes
- Seyarto: yes
- Wahab: yes
- Cabaldon: yes
- Richardson: yes
- Grayson: yes
- Dahle: other
Special Consent SB87 Seyarto et al.
2025-05-29 · pass · 38-0
Member-level votes (40)
- Smallwood-Cuevas: yes
- Grayson: yes
- Grove: yes
- Dahle: yes
- Rubio: yes
- Jones: yes
- Umberg: yes
- Weber Pierson: yes
- Wiener: yes
- Stern: yes
- Padilla: yes
- Arreguín: yes
- Caballero: yes
- Pérez: yes
- McNerney: yes
- Gonzalez: yes
- Durazo: yes
- Cortese: yes
- Archuleta: yes
- Blakespear: yes
- Laird: yes
- Strickland: yes
- Choi: yes
- Valladares: yes
- McGuire: yes
- Niello: yes
- Allen: yes
- Richardson: yes
- Hurtado: yes
- Cervantes: yes
- Seyarto: yes
- Menjivar: yes
- Wahab: yes
- Becker: yes
- Alvarado-Gil: yes
- Ochoa Bogh: yes
- Ashby: yes
- Cabaldon: yes
- Limón: other
- Reyes: other
Do pass and be re-referred to the Committee on [Appropriations]
2025-06-23 · pass · 5-0
Member-level votes (7)
- Ta: yes
- McKinnor: yes
- Gipson: yes
- Carrillo: yes
- Quirk-Silva: yes
- DeMaio: other
- Bains: other
Do pass.
2025-07-02 · pass · 14-0
Member-level votes (15)
- Sanchez: yes
- Aguiar-Curry: yes
- Nguyen: yes
- Tangipa: yes
- Elhawary: yes
- Pacheco: yes
- Calderon: yes
- Dixon: yes
- Hart: yes
- Ta: yes
- Pellerin: yes
- Wicks: yes
- Arambula: yes
- Solache: yes
- Mark González: other
SB 87 Seyarto Senate Third Reading By Alanis
2025-08-28 · pass · 75-0
Member-level votes (79)
- Michelle Rodriguez: yes
- Zbur: yes
- Jeff Gonzalez: yes
- Carrillo: yes
- Stefani: yes
- Dixon: yes
- DeMaio: yes
- Krell: yes
- Muratsuchi: yes
- Ransom: yes
- Schiavo: yes
- Ahrens: yes
- Tangipa: yes
- Chen: yes
- Blanca Rubio: yes
- Bryan: yes
- Papan: yes
- Soria: yes
- Ellis: yes
- Bonta: yes
- Addis: yes
- Aguiar-Curry: yes
- Garcia: yes
- Hadwick: yes
- Hart: yes
- Ortega: yes
- Bauer-Kahan: yes
- Nguyen: yes
- Mark González: yes
- Solache: yes
- Gabriel: yes
- Bennett: yes
- Castillo: yes
- Irwin: yes
- Pellerin: yes
- Harabedian: yes
- Ward: yes
- Schultz: yes
- Calderon: yes
- Ta: yes
- Alanis: yes
- Pacheco: yes
- Macedo: yes
- Wicks: yes
- Connolly: yes
- Bains: yes
- Flora: yes
- Sanchez: yes
- Jackson: yes
- Lackey: yes
- Patel: yes
- Gallagher: yes
- Davies: yes
- Kalra: yes
- Celeste Rodriguez: yes
- McKinnor: yes
- Petrie-Norris: yes
- Ávila Farías: yes
- Caloza: yes
- Sharp-Collins: yes
- Elhawary: yes
- Wilson: yes
- Hoover: yes
- Fong: yes
- Gipson: yes
- Patterson: yes
- Quirk-Silva: yes
- Rivas: yes
- Rogers: yes
- Boerner: yes
- Arambula: yes
- Ramos: yes
- Lowenthal: yes
- Haney: yes
- Wallis: yes
- Alvarez: other
- Berman: other
- Lee: other
- Valencia: other
Unfinished Business SB87 Seyarto et al. Concurrence
2025-09-03 · pass · 40-0
Member-level votes (40)
- Becker: yes
- Arreguín: yes
- Durazo: yes
- Gonzalez: yes
- Stern: yes
- Cabaldon: yes
- Blakespear: yes
- Rubio: yes
- Hurtado: yes
- Ashby: yes
- Limón: yes
- Wiener: yes
- Allen: yes
- Valladares: yes
- Padilla: yes
- McNerney: yes
- Pérez: yes
- Cortese: yes
- Smallwood-Cuevas: yes
- Dahle: yes
- Choi: yes
- Menjivar: yes
- Strickland: yes
- Grayson: yes
- McGuire: yes
- Niello: yes
- Cervantes: yes
- Weber Pierson: yes
- Richardson: yes
- Archuleta: yes
- Laird: yes
- Ochoa Bogh: yes
- Seyarto: yes
- Jones: yes
- Alvarado-Gil: yes
- Grove: yes
- Wahab: yes
- Umberg: yes
- Reyes: yes
- Caballero: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
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Inspect retained evidence for changes recorded after evidence tracking began:
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