California Revenue and Taxation Code

§ 6018.10

RTC § 6018.10 Effective Oct 1, 2025Div. 2 · Part 1 · Ch. 1

Statute text

(a)An all-volunteer fire department is a consumer, and shall not be considered a retailer within this part, of all tangible personal property sold by it, including, but not limited to, hot prepared food products and clothing, if the profits are used solely and exclusively in furtherance of the purposes of the all-volunteer fire department.

(b)For purposes of this section, an “all-volunteer fire department” means an organization that meets all of the following requirements:

(1)A member shall not be paid a regular salary, but a member may be compensated on an hourly or per incident basis.

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Legislative history

Amended by Stats. 2025, Ch. 212, Sec. 1. (SB 87) Effective October 1, 2025. Repealed as of January 1, 2031, by its own provisions.