The consumer designation for qualified all volunteer fire departments has been extended through December 31, 2030. Generally, such departments are not required to have a seller’s permit, or file sales and use tax returns, to report sales of tangible personal property, including clothing and hot prepared food products, if the profits are used solely and exclusively to further the departments’ purposes. Instead, they are considered the consumers of the items sold. As consumers, tax generally applies when the qualified all volunteer fire departments purchase the items to sell. Special Notice L-1019, California Department of Tax and Fee Administration, January 2026