CA AB2678

Requires sales and use tax returns filed for transactions at state-designated fairs to segregate gross receipts and sales price on forms prescribed by the State Board of Equalization, excluding fairs in Los Angeles County.

Redirects 30 percent of segregated sales and use tax revenues (less refunds and administrative costs) that would normally go to the General Fund into the Fair and Exposition Fund for fair projects and operational support.

Establishes labor standards conditions for state-designated fairs receiving these revenues, including meal periods, overtime compensation at 1.5x and 2x regular rates, and compensation for seventh-day work.

Prevents Fair and Exposition Fund allocations from going to fairs in Los Angeles County or to fairs that lease property to other parties without meeting specified employee working condition requirements.

All provisions sunset on January 1, 2022, with prior funding mechanisms restored thereafter.