California Volunteer Fire Department Fundraising Sales

Wednesday, January 6th, 2016

 
 
A firetruck hose.
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The California Board of Equalization released a special notice explaining that volunteer fire departments may not need to collect sales tax during fundraisers.

Qualifying all-volunteer fire departments are not required to report sales tax from January 1, 2016 through December 31, 2020 on sales of tangible personal property if the profits are used to help the departments' missions. Fire departments will be considered the consumers of the items sold, meaning that tax is due when the departments purchase the items.

Fire departments qualify for this if: (1) they do not pay their members a regular salary; (2) they were formed to protect lives, property, and the environment in a designated area from fire, disasters, and emergency incidents; (3) they are regularly organized for volunteer fire department purposes; (4) they qualify as exempt nonprofit organizations; and (5) they do not have gross receipts exceeding $100,000 in each of the two previous calendar years.

https://www.boe.ca.gov/pdf/L443.pdf


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