CA SB952

Provides a sales and use tax exemption for backup electrical generators purchased by local government entities (cities, counties, special districts, political subdivisions) for use exclusively in powering critical facilities during deenergization events, effective January 1, 2021 through December 31, 2025.

Defines "backup electrical generator" as a standby or portable device generating at least 20 kilowatts, designed exclusively for electricity generation, and compliant with State Air Resources Board air quality standards.

Specifies "critical facilities" eligible for the exemption including emergency service facilities, hospitals, water/wastewater facilities, communication facilities, public schools, jails, prisons, and public transit facilities.

Requires purchasers to provide written statements to sellers certifying the generator will be used exclusively for powering a critical facility during a deenergization event to qualify for the exemption.

Exempts the state from reimbursing local agencies for sales and use tax revenue losses resulting from this exemption and requires the Legislative Analyst's Office to annually report to the Legislature on the exemption's effectiveness and revenue impact.