California SB87 exempts all-volunteer fire departments from sales and use tax on certain purchases.

California SB87 amends the Revenue and Taxation Code to exempt all-volunteer fire departments from sales and use tax on purchases of tangible personal property, such as hot prepared food products and clothing, if the profits are used solely for fire department purposes. This exemption applies to departments that are recognized by local governments and have gross receipts under $100,000 in each of the two preceding years. The California Department of Tax and Fee Administration must annually estimate the revenue loss from this tax expenditure and report it to the Legislature.

California SB87 exempts all-volunteer fire departments from sales and use tax on certain purchases.

California SB87 amends the Revenue and Taxation Code to exempt all-volunteer fire departments from sales and use tax on purchases of tangible personal property, such as hot prepared food products and clothing, if the profits are used solely for fire department purposes. This exemption applies to departments that are recognized by local governments and have gross receipts under $100,000 in each of the two preceding years. The California Department of Tax and Fee Administration must annually estimate the revenue loss from this tax expenditure and report it to the Legislature.