SB 696: Sales and Use Tax Law: exemptions: firefighting equipment.

This bill exempts firefighting apparatus, equipment, or specialized vehicles purchased by fire departments from state sales and use taxes. The exemption applies from July 1, 2026, to January 1, 2031. The exemption does not apply to local sales and use taxes or transactions and use taxes. Additionally, the exemption does not affect state sales and use tax rates imposed or dedicated for local government funding. The bill takes effect immediately as a tax levy.