AB 258

  • California Assembly Bill
  • 2025-2026 Regular Session
  • Introduced in Assembly
  • Passed Assembly Jun 02, 2025
  • Passed Senate Sep 09, 2025
  • Signed by Governor Oct 13, 2025

Fairs: allocation of revenues: gross receipts for sales and use tax.

Abstract

Existing law requires a tax return filed with the California Department of Tax and Fee Administration (CDTFA) that reports gross receipts for sales and use tax purposes to segregate the gross receipts of the seller and the sales price of the property on a line or a separate form when the place of sale in this state or for use in this state is on or within the real property of a fair, as defined, or any real property of a fair that is leased to another party. Existing law requires, on or before November 1 of each year, the CDTFA to report to the Department of Finance the amount of the total gross receipts segregated on these tax returns for the prior fiscal year, and that 34 of 1% of the total gross receipts be included in the next annual Governor's Budget for use by the Department of Food and Agriculture for allocation to fairs and that those funds be transferred by the Controller to the Fair and Exposition Fund, which is continuously appropriated, as prescribed. This bill would increase the amount of the total gross receipts required to be included in the next annual Governor's Budget for use by the Department of Food and Agriculture and transferred to the Fair and Exposition Fund, as specified, from 34 of 1% to 2%.

Bill Sponsors (2)

Votes


Actions


Oct 13, 2025

California State Legislature

Approved by the Governor.

California State Legislature

Chaptered by Secretary of State - Chapter 683, Statutes of 2025.

Sep 16, 2025

California State Legislature

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

Sep 09, 2025

Assembly

In Assembly. Ordered to Engrossing and Enrolling.

Senate

Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2699.).

Aug 29, 2025

Senate

From committee: Do pass. (Ayes 7. Noes 0.) (August 29).

Senate

Read second time. Ordered to third reading.

Jul 07, 2025

Senate

In committee: Referred to APPR. suspense file.

  • Referral-Committee
APPR. suspense file. APPR

Jun 25, 2025

Senate

From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 25). Re-referred to Com. on APPR.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Jun 11, 2025

Senate

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Jun 03, 2025

Senate

In Senate. Read first time. To Com. on RLS. for assignment.

Jun 02, 2025

Assembly

Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 1. Page 1817.)

May 27, 2025

Assembly

Read second time. Ordered to third reading.

May 23, 2025

Assembly

From committee: Do pass. (Ayes 14. Noes 0.) (May 23).

May 21, 2025

Assembly

Joint Rule 62(a), file notice suspended. (Page 1627.)

Assembly

In committee: Set, first hearing. Referred to APPR. suspense file.

  • Referral-Committee
APPR. suspense file. APPR

May 14, 2025

Assembly

In committee: Hearing postponed by committee.

May 01, 2025

Assembly

Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

Apr 30, 2025

Assembly

Read second time and amended.

Apr 29, 2025

Assembly

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (April 28).

Mar 10, 2025

Assembly

In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  • Referral-Committee
REV. & TAX REV. & TAX. suspense file.

Feb 18, 2025

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Jan 17, 2025

Assembly

From printer. May be heard in committee February 16.

Jan 16, 2025

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB258 HTML
01/16/25 - Introduced PDF
04/30/25 - Amended Assembly PDF
09/11/25 - Enrolled PDF
10/13/25 - Chaptered PDF

Related Documents

Document Format
03/07/25- Assembly Revenue and Taxation PDF
04/25/25- Assembly Revenue and Taxation PDF
05/19/25- Assembly Appropriations PDF
05/28/25- ASSEMBLY FLOOR ANALYSIS PDF
06/20/25- Senate Revenue and Taxation PDF
07/03/25- Senate Appropriations PDF
08/29/25- Sen. Floor Analyses PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.

If you notice any inconsistencies with these official sources, feel free to file an issue.