Sales and Use Tax Law: exemption: fairgrounds.

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Signed into Law

Summary

The bill proposes removing sales and use tax obligations for activities that take place at fairgrounds in California. It would affect fairground owners, event organizers, and vendors who sell goods or services on fairground property, lowering their tax costs. The exemption is intended to support fairground events and reduce expenses for those who operate them.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Vote

From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (March 25). Re-referred to Com. on REV. & TAX. · Mar 26, 2026

Hearings

• Appropriations Committee Hearing
  Appropriations · May 14, 2026
• Appropriations Committee Hearing
  Appropriations · May 13, 2026
• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Apr 27, 2026
• Agriculture Committee Hearing
  Agriculture · Mar 25, 2026
• Agriculture
  Agriculture · Mar 25, 2026

History

1. May 14, 2026Joint Rule 62(a), file notice suspended. (Page 5030.)
2. May 14, 2026In committee: Held under submission.
3. May 13, 2026In committee: Set, first hearing. Referred to APPR. suspense file.
4. Apr 28, 2026From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (April 27). Re-referred to Com. on APPR.
5. Apr 27, 2026In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
6. Apr 21, 2026Re-referred to Com. on REV. & TAX.
7. Apr 20, 2026From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
8. Mar 26, 2026From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 8. Noes 0.) (March 25). Re-referred to Com. on REV. & TAX.
9. Mar 26, 2026Coauthors revised.
10. Mar 19, 2026Re-referred to Coms. on AGRI. and REV. & TAX. pursuant to Assembly Rule 96.
11. Mar 17, 2026Re-referred to Com. on REV. & TAX.
12. Mar 16, 2026Referred to Coms. on REV. & TAX. and AGRI.

The 12 most recent of 15 recorded actions.

Sponsors

• Maggy Krell (D) · sponsor
• Aguiar-Curry
• Alanis
• Connolly
• Hadwick
• Jeff Gonzalez
• Krell

Bill text

Opens the legislature’s own copy.

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