KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to California

AB-258 • 2026

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

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

Agriculture Budget Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Connolly
Last action
2025-10-13
Official status
Chaptered by Secretary of State - Chapter 683, Statutes of 2025.
Effective date
Not listed

Plain English Breakdown

The bill does not provide details on how the increased funds will be used or if it affects all types of sales at fairs equally.

Fairs: Allocation of Revenues for Sales Tax

This law increases the portion of sales tax revenue allocated to fairs from 3/4 of 1% to 2%.

What This Bill Does

  • Requires sellers who sell things at fairs or on fair property to separate their total earnings and sales prices.
  • Tells the California Department of Tax and Fee Administration (CDTFA) to report annually how much money was made at fairs for the prior fiscal year by November 1st.
  • Increases the amount of sales tax revenue allocated to fairs from 3/4 of 1% to 2%.

Who It Names or Affects

  • People who sell things at fairs or on fair property
  • The California Department of Tax and Fee Administration (CDTFA)
  • The Department of Food and Agriculture

Terms To Know

Fair
A large event where people come to see exhibits, buy things, or enjoy entertainment.
Sales Tax
Money that buyers pay when they purchase goods or services.

Limits and Unknowns

  • The bill does not specify how the increased funds will be used for fairs.
  • It is unclear if this change will affect all types of sales at fairs equally.

Bill History

  1. 2025-10-13 California Legislative Information

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

  2. 2025-10-13 California Legislative Information

    Approved by the Governor.

  3. 2025-09-16 California Legislative Information

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

  4. 2025-09-09 California Legislative Information

    In Assembly. Ordered to Engrossing and Enrolling.

  5. 2025-09-09 California Legislative Information

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

  6. 2025-08-29 California Legislative Information

    Read second time. Ordered to third reading.

  7. 2025-08-29 California Legislative Information

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

  8. 2025-07-07 California Legislative Information

    In committee: Referred to APPR. suspense file.

  9. 2025-06-25 California Legislative Information

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

  10. 2025-06-11 California Legislative Information

    Referred to Com. on REV. & TAX.

  11. 2025-06-03 California Legislative Information

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

  12. 2025-06-02 California Legislative Information

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

  13. 2025-05-27 California Legislative Information

    Read second time. Ordered to third reading.

  14. 2025-05-23 California Legislative Information

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

  15. 2025-05-21 California Legislative Information

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

  16. 2025-05-21 California Legislative Information

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

  17. 2025-05-14 California Legislative Information

    In committee: Hearing postponed by committee.

  18. 2025-05-01 California Legislative Information

    Re-referred to Com. on APPR.

  19. 2025-04-30 California Legislative Information

    Read second time and amended.

  20. 2025-04-29 California Legislative Information

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

  21. 2025-03-10 California Legislative Information

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

  22. 2025-02-18 California Legislative Information

    Referred to Com. on REV. & TAX.

  23. 2025-01-17 California Legislative Information

    From printer. May be heard in committee February 16.

  24. 2025-01-16 California Legislative Information

    Read first time. To print.

Official Summary Text

AB 258, Connolly.
Fairs: allocation of revenues: gross receipts for sales and use tax.
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
3
/
4
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
3
/
4
of 1% to 2%.

Current Bill Text

Read the full stored bill text 
Download Bill PDF