Bill > SB696

This bill creates a temporary sales and use tax exemption for firefighting equipment purchased by fire departments between July 1, 2026, and January 1, 2031. The exemption covers a wide range of items including electronic communication equipment (like radios and laptops), specialized vehicles (such as fire engines and boats), personal protective equipment (like breathing apparatuses and safety boots), vehicle equipment (including ladders, hoses, medical supplies, and tools), and maintenance parts. The exemption applies to fire departments of cities, counties, districts, and other public entities, but specifically excludes fire departments of educational institutions and the California Department of Forestry and Fire Protection. Importantly, this tax exemption does not apply to local sales taxes or taxes dedicated to local government funding. The bill requires retailers to obtain an exemption certificate from purchasers and mandates that the California Department of Tax and Fee Administration analyze and report on the exemption's impact, tracking the number of taxpayers using the exemption and the total dollar value of tax-exempt sales. The Legislature's stated goal is to reduce financial burdens on local fire departments and allow for more efficient resource allocation. The tax exemption will automatically expire on January 1, 2031.

Budget and Finance

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260SB696