December 17, 2019 - In this post, we discuss a key interaction between sales taxes and other taxes on cannabis retailers—in particular, local business taxes. Due to this opaque, counterintuitive interaction, the overall tax rate on cannabis is slightly higher than it appears to be. We recommend that the Legislature make statutory changes to address this issue.
February 14, 2020 - The Governor’s 2020-21 budget includes various cannabis-related proposals, including both budget trailer legislation and budget change proposals from multiple departments. In this report, we (1) provide some background on cannabis regulation and taxation in California; (2) describe the Governor’s proposals; and (3) provide recommendations on these proposals for legislative consideration.
June 18, 1997 - The Legislature is considering several proposals to reduce the amount of property taxes permanently shifted from cities, counties, and special districts in the early 1990s. We examine these property tax shift relief proposals, comparing options that would cost the state greatly differing amounts.