California 2019-2020 Regular Session Status: Enacted Bipartisan · 5 R · 4 D cosponsors

SB 38 — Sales and use taxes: consumer designation: all volunteer fire department.

Last action — Chaptered by Secretary of State. Chapter 78, Statutes of 2020.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced December 03, 2018. Enacted.

Prognosis

Likely to advance 98% · high confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 19 sponsors

    1 primary, 18 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (5 R · 4 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 9 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

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 designates that certain sellers of tangible personal property are consumers, and not retailers, of the tangible personal property they sell, including, until January 1, 2021, that an all volunteer fire department, as defined, is a consumer, and not a retailer, of all tangible personal property sold by it, if the profits are used solely and exclusively in furtherance of the purposes of the all volunteer fire department, subject to specified limitations, so that the retail sale subject to tax is the sale of tangible personal property to the all volunteer fire department. This bill would extend the operation of that consumer designation for all volunteer fire departments until January 1, 2026. 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.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 78, Statutes of 2020.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 2 p.m.

  4. Assembly amendments concurred in. (Ayes 39. Noes 0.) Ordered to engrossing and enrolling.

  5. Ordered to special consent calendar.

  6. In Senate. Concurrence in Assembly amendments pending.

  7. Read third time. Passed. (Ayes 75. Noes 0. Page 5278.) Ordered to the Senate.

  8. Read second time. Ordered to consent calendar.

  9. From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 11).

  10. From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 9. Noes 0.) (July 27). Re-referred to Com. on APPR.

  11. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  12. Referred to Com. on REV. & TAX.

  13. In Assembly. Read first time. Held at Desk.

  14. Read third time. Passed. (Ayes 37. Noes 0. Page 3130.) Ordered to the Assembly.

  15. Read second time. Ordered to third reading.

  16. From committee: Be ordered to second reading pursuant to Senate Rule 28.8.

  17. Set for hearing January 21.

  18. From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 3099.) (January 15). Re-referred to Com. on APPR.

  19. Re-referred to Com. on GOV. & F.

  20. Re-referred to Com. on RLS. pursuant to Senate Rule 29.10(c).

  21. Set for hearing January 15 in GOV. & F. pending receipt.

  22. Read second time. Ordered to third reading.

  23. Read second time and amended. Ordered to second reading.

  24. Ordered to second reading.

  25. From inactive file.

  26. Ordered to inactive file on request of Senator Hill.

  27. Read second time. Ordered to third reading.

  28. Read second time and amended. Ordered to second reading.

  29. From committee: Do pass as amended. (Ayes 4. Noes 2. Page 1088.) (May 16).

  30. Set for hearing May 16.

  31. April 22 hearing: Placed on APPR. suspense file.

  32. Set for hearing April 22.

  33. From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 1. Page 490.) (March 27). Re-referred to Com. on APPR.

  34. Set for hearing March 27.

  35. Referred to Com. on HEALTH.

  36. From printer. May be acted upon on or after January 3.

  37. Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 18 co-sponsors · 103 not signed on · 1 voted No

Sponsors (1)

  • Hill

Co-sponsors (18)

Not signed on (103)

103 members have not signed on to this bill.

Show all 103 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

SB 38 Hill Consent Calendar Second Day

Passed 75 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 48003
Democratic 21001
Republican 6000
Total 75004
% of votes cast 95%0%0%5%
How each member voted (79)
Member Party Vote
Jones-Sawyer — Yea
Levine — Yea
Mayes — Yea
Weber — Yea
Mullin — Yea
Obernolte — Yea
Gray — Yea
Salas — Yea
Cunningham — Yea
Bigelow — Yea
O'Donnell — Yea
Rendon — Yea
Bloom — Yea
Gonzalez — Yea
Maienschein — Yea
Ting — Yea
Cooper — Yea
Kamlager — Yea
Nazarian — Yea
Brough — Yea
Fong — Yea
Friedman — Yea
Low — Yea
Diep — Yea
Cooley — Yea
Santiago — Yea
Chu — Yea
Chau — Yea
Waldron — Yea
Burke — Yea
Mathis — Yea
Kiley — Yea
Medina — Yea
Gloria — Yea
McCarty — Yea
Chiu — Yea
Quirk — Yea
Daly — Yea
Wood — Yea
Rodriguez — Yea
Holden — Yea
Smith — Yea
Eggman — Not Voting
Frazier — Not Voting
Voepel — Not Voting
Cristina Garcia — Yea
Eduardo Garcia — Yea
Jim Patterson — Yea
Luz Rivas — Yea
Mark Stone — Yea
Wendy Carrillo — Yea
Aguiar-Curry, Cecilia M. Democratic Yea
Arambula, Joaquin Democratic Yea
Bauer-Kahan, Rebecca Democratic Yea
Berman, Marc Democratic Yea
Boerner, Tasha Democratic Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Cervantes, Sabrina Democratic Yea
Gabriel, Jesse Democratic Yea
Gipson, Mike A. Democratic Yea
Grayson, Timothy S. Democratic Yea
Irwin, Jacqui Democratic Yea
Kalra, Ash Democratic Yea
Limón, Monique Democratic Yea
Muratsuchi, Al Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Ramos, James C. Democratic Yea
Reyes, Eloise Gómez Democratic Yea
Rivas, Robert Democratic Yea
Rubio, Blanca E. Democratic Yea
Wicks, Buffy Democratic Not Voting
Chen, Phillip Republican Yea
Choi, Steven S. Republican Yea
Dahle, Megan Republican Yea
Flora, Heath Republican Yea
Gallagher, James Republican Yea
Lackey, Tom Republican Yea

Official roll call →

Unfinished Business SB38 Hill et al. Concurrence

Passed 39 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democratic 10000
Unaffiliated 27000
Republican 2001
Total 39001
% of votes cast 98%0%0%3%
How each member voted (40)
Member Party Vote
Hill — Yea
Borgeas — Yea
Hertzberg — Yea
Hueso — Yea
Rubio — Yea
Allen — Yea
Pan — Yea
Monning — Yea
Moorlach — Yea
Nielsen — Yea
Skinner — Yea
Wieckowski — Yea
Wilk — Yea
Mitchell — Yea
Portantino — Yea
Glazer — Yea
Dodd — Yea
Bates — Yea
Beall — Yea
Roth — Yea
Chang — Yea
Atkins — Yea
Melendez — Yea
Galgiani — Yea
Leyva — Yea
Bradford — Yea
Morrell — Yea
Archuleta, Bob Democratic Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Gonzalez, Lena A. Democratic Yea
Hurtado, Melissa Democratic Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Not Voting

Official roll call →

Do pass. To Consent Calendar.

Passed 17 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 6000
Unaffiliated 10000
Republican 1000
Total 17000
% of votes cast 100%0%0%0%
How each member voted (17)
Member Party Vote
Eggman — Yea
Gonzalez — Yea
Quirk — Yea
Chau — Yea
Bloom — Yea
Bigelow — Yea
Fong — Yea
Voepel — Yea
Eduardo Garcia — Yea
Wendy Carrillo — Yea
Bauer-Kahan, Rebecca Democratic Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Gabriel, Jesse Democratic Yea
Petrie-Norris, Cottie Democratic Yea
Rivas, Robert Democratic Yea
Dahle, Megan Republican Yea

Official roll call →

Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar

Passed 9 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 7001
Democratic 1000
Republican 1000
Total 9001
% of votes cast 90%0%0%10%
How each member voted (10)
Member Party Vote
Quirk — Yea
Mullin — Yea
Burke — Yea
Mayes — Yea
Levine — Yea
Chu — Yea
Gray — Not Voting
Luz Rivas — Yea
Petrie-Norris, Cottie Democratic Yea
Dahle, Megan Republican Yea

Official roll call →

3rd Reading SB38 Hill et al.

Passed 37 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 24002
Democratic 10000
Republican 3000
Total 37002
% of votes cast 95%0%0%5%
How each member voted (39)
Member Party Vote
Rubio — Yea
Monning — Yea
Wieckowski — Yea
Mitchell — Yea
Bradford — Yea
Wilk — Yea
Beall — Yea
Roth — Yea
Hill — Yea
Morrell — Yea
Hueso — Yea
Leyva — Yea
Dodd — Yea
Moorlach — Yea
Skinner — Yea
Allen — Yea
Borgeas — Yea
Galgiani — Yea
Hertzberg — Yea
Portantino — Yea
Bates — Yea
Glazer — Yea
Nielsen — Yea
Pan — Yea
Chang — Not Voting
Atkins — Not Voting
Archuleta, Bob Democratic Yea
Caballero, Anna M. Democratic Yea
Durazo, Maria Elena Democratic Yea
Gonzalez, Lena A. Democratic Yea
Hurtado, Melissa Democratic Yea
Jackson, Corey A. Democratic Yea
McGuire, Mike Democratic Yea
Stern, Henry I. Democratic Yea
Umberg, Thomas J. Democratic Yea
Wiener, Scott D. Democratic Yea
Dahle, Megan Republican Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

Do pass as amended

Passed 4 Yea · 2 Nay
Party YeaNayPresentNot Voting
Unaffiliated 4100
Republican 0100
Total 4200
% of votes cast 67%33%0%0%
How each member voted (6)
Member Party Vote
Hill — Yea
Bradford — Yea
Portantino — Yea
Wieckowski — Yea
Bates — Nay
Jones, Brian W. Republican Nay

Official roll call →

Placed on suspense file

Passed 6 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 1000
Unaffiliated 5000
Total 6000
% of votes cast 100%0%0%0%
How each member voted (6)
Member Party Vote
Wieckowski — Yea
Portantino — Yea
Bates — Yea
Hill — Yea
Bradford — Yea
Jones, Brian W. Republican Yea

Official roll call →

Subjects

public-safety taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 38 do?
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 designates that certain sellers of tangible personal property are consumers, and not retailers, of the tangible personal property they sell, including, until January 1, 2021, that an all volunteer fire department, as defined, is a consumer, and not a retailer, of all tangible personal property sold by it, if the profits are used solely and exclusively in furtherance of the purposes of the all volunteer fire department, subject to specified limitations, so that the retail sale subject to tax is the sale of tangible personal property to the all volunteer fire department. This bill would extend the operation of that consumer designation for all volunteer fire departments until January 1, 2026. 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 SB 38?
SB 38 is sponsored by Hill, Archuleta, Bob (Democratic), Bates, Dodd, McGuire, Mike (Democratic), Nielsen, Wilk, Boerner, Tasha (Democratic), Choi, Steven S. (Republican), Flora, Heath (Republican), Lackey, Tom (Republican), Mathis, Mullin, Rivas, Robert (Democratic), Rodriguez, Voepel, Waldron, Jones, Brian W. (Republican), and Dahle, Megan (Republican).
What is the current status of SB 38?
This bill has been enacted into law. Introduced December 03, 2018. Enacted.
Where can I track SB 38?
Track SB 38 free on One Click Politics — get push/email alerts when it moves.

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