SB 87: Sales and Use Tax Law: consumer designation: all-volunteer fire departments.

This bill aims to extend the exemption for all-volunteer fire departments from sales and use tax laws until January 1, 2031. The exemption currently expires on January 1, 2026. The bill also requires specific goals, purposes, and objectives for any new tax expenditure, as well as detailed performance indicators and data collection requirements. Additionally, the bill would allow counties and cities to impose local sales and use taxes without reimbursement from the state, effective immediately.