CA SB696

Exempts firefighting apparatus, equipment, and specialized vehicles from state sales and use tax when purchased by fire departments (including all-volunteer departments) or fire protection districts, effective July 1, 2026 through December 31, 2030

Covered equipment includes fire engines, ladder trucks, boats, personal protective equipment, self-contained breathing apparatuses, communication devices, medical supplies, rescue tools, chainsaws, thermal imaging cameras, and maintenance parts

Excludes the Department of Forestry and Fire Protection (CAL FIRE) and fire departments of UC, CSU, and other educational institutions from the exemption

Exemption applies only to state sales tax, not to local sales and use taxes or transactions and use taxes imposed by counties, cities, or districts

Requires the California Department of Tax and Fee Administration to submit annual reports to the Legislature starting April 1, 2028, tracking the number of taxpayers using the exemption and total dollar value of exempted sales