Exempts sales of firefighting equipment from sales and use tax for fire departments from 2026 to 2031.

The bill exempts sales of firefighting apparatus, equipment, and specialized vehicles from sales and use tax for fire departments, including all-volunteer departments, from July 1, 2026, to January 1, 2031. This includes electronic and communication equipment, specialized vehicles, personal protective gear, and tools for maintaining these items. The California Department of Tax and Fee Administration must analyze and report annually on the number of taxpayers and total dollar value of sales exempted.

Exempts sales of firefighting equipment from sales and use tax for fire departments from 2026 to 2031.

The bill exempts sales of firefighting apparatus, equipment, and specialized vehicles from sales and use tax for fire departments, including all-volunteer departments, from July 1, 2026, to January 1, 2031. This includes electronic and communication equipment, specialized vehicles, personal protective gear, and tools for maintaining these items. The California Department of Tax and Fee Administration must analyze and report annually on the number of taxpayers and total dollar value of sales exempted.