Assembly BillIntroducedRevenue and Taxation
AB 2069: Sales and Use Tax Law: exemption: fairgrounds.
What AB 2069 does, verified June 8, 2026
<p>The Fairground Act for Investment and Revitalization (AB 2069) proposes an exemption from sales and use taxes in California for tangible personal property used in constructing, developing, or operating qualified projects at fairgrounds. The exemption applies to new development projects or phases of existing projects on fairground land, approved by the fairground's governing body through a written agreement. It is effective from January 1, 2027, until January 1, 2032. Additionally, the bill mandates that local sales and use taxes and transactions and use taxes are not exempted under this act. The state will reimburse local agencies for any mandated costs associated with implementing these changes.</p>
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: In committee: Held under submission. (2026-05-14)Alert me
Author and sponsors
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| May. 14, 2026 | In committee: Held under submission. |
| May. 14, 2026 | Joint Rule 62(a), file notice suspended. (Page 5030.) |
| May. 13, 2026 | In committee: Set, first hearing. Referred to APPR. suspense file. |
| Apr. 28, 2026 | From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (April 27). Re-referred to Com. on APPR. |
| Apr. 27, 2026 | In committee: Set, first hearing. Referred to REV. & TAX. suspense file. |