PRIA Logo™
CaliforniaAB 2582025-2026 Regular SessionHouseWALLET

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

Sponsored By: Damon Connolly (Democratic)

Signed by Governor

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

2% of fair sales funds fairs

By November 1 each year, the tax department reports last year’s fair‑site gross receipts to the Department of Finance and checks for errors. The next Governor’s Budget includes an amount equal to 2% of those total or adjusted receipts. Within 30 days after the Budget Act is enacted, the Controller transfers the money to the Fair and Exposition Fund. The fund is continuously available for allocation to fairs under state law. The tax department’s actual administration costs are paid first from this money.

Meal breaks and overtime at fairs

To get money from the Fair and Exposition Fund, fairs and fair‑property lessees must give nonmanagement workers key protections. Give a 30‑minute meal break when a shift is over five hours, unless the shift is under six hours and both sides waive it. Give a second 30‑minute meal break when work is over 10 hours, unless the shift is under 12 hours, both sides waive the second meal, and the first was not waived. Pay 1.5x for hours over 8 in a day, over 40 in a week, and the first 8 hours on the seventh day. Pay 2x for hours over 12 in a day and for hours over 8 on the seventh day. These rules do not cover full‑time carnival ride operators for traveling carnivals. Workers covered by a valid union contract are excluded if the contract sets wages, hours, working conditions, includes final and binding meal‑period arbitration, pays premium overtime, and pays at least 30% above the state minimum wage.

Sellers at fairs must report separately

The law requires sellers who make sales on fair property, including leased space, to report those sales separately. On sales and use tax returns, list the gross receipts and sales price for fair‑site sales on a separate line or form. The California Department of Tax and Fee Administration will add a line or a separate form to make this clear. This is a reporting change only and does not change tax rates.

Sponsors & Cosponsors

Sponsor

  • Damon Connolly

    Democratic • House

Cosponsors

  • Heather Hadwick

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 155 • No: 2

Senate vote • 9/9/2025

Item 144 — Senate SFLOOR

Yes: 40 • No: 0

legislature vote • 8/29/2025

Vote in CS61

Yes: 7 • No: 0

legislature vote • 7/7/2025

Vote in CS61

Yes: 6 • No: 0

legislature vote • 6/25/2025

Vote in CS83

Yes: 5 • No: 0

House vote • 6/2/2025

Item 50 — Assembly AFLOOR

Yes: 77 • No: 1

legislature vote • 5/23/2025

Vote in CX25

Yes: 14 • No: 0

legislature vote • 4/28/2025

Vote in CX19

Yes: 6 • No: 1

Actions Timeline

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

    10/13/2025Senate

  2. Approved by the Governor.

    10/13/2025legislature

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

    9/16/2025legislature

  4. In Assembly. Ordered to Engrossing and Enrolling.

    9/9/2025House

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

    9/9/2025Senate

  6. Read second time. Ordered to third reading.

    8/29/2025Senate

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

    8/29/2025Senate

  8. In committee: Referred to APPR. suspense file.

    7/7/2025Senate

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

    6/25/2025Senate

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

    6/11/2025Senate

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

    6/3/2025Senate

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

    6/2/2025House

  13. Read second time. Ordered to third reading.

    5/27/2025House

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

    5/23/2025House

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

    5/21/2025House

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

    5/21/2025House

  17. In committee: Hearing postponed by committee.

    5/14/2025House

  18. Re-referred to Com. on APPR.

    5/1/2025House

  19. Read second time and amended.

    4/30/2025House

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

    4/29/2025House

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

    3/10/2025House

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

    2/18/2025House

  23. From printer. May be heard in committee February 16.

    1/17/2025House

  24. Read first time. To print.

    1/16/2025House

Bill Text

  • Chaptered

    10/13/2025

    HTML

  • Enrolled

    9/11/2025

    HTML

  • Amended Assembly

    4/30/2025

    HTML

  • Introduced

    1/16/2025

    HTML

Related Bills

Back to State Legislation