An Overview of California's Manufacturers' Investment Credit

In addition to the 6  percent tax credit for income tax liabilities discussed above, the tax program provides the following features in lieu of the tax credit: Provides “start-up” businesses the option of claiming a 5  percent sales and use tax (SUT) exemption on equipment purchases.
https://lao.ca.gov/2002/mic/120502_Manufacturers_Investment_Credit.html

The 2011-12 Budget: Achieving General Fund Relief from Transportation Funds

Option 1: Use Some Diesel Sales Tax Revenues for General Fund Savings Under the fuel tax swap, the state increased the diesel sales tax by 1.75 percent beginning in 2011 –12, and decreased the excise tax by a corresponding amount.
https://lao.ca.gov/analysis/2011/transportation/tax_swap_012511.aspx

^[PDF] Homeowners and renters tax relief

Background Local Governments in California Levy Taxes on Property Owners. Local governments in California levy taxes on property owners based on a property’s assessed value, known as ad valorem property taxes.
https://lao.ca.gov/ballot/2015/150286.pdf

^[PDF] LAO Report: California Tax Policy And the Internet

For utility user taxes and fran- chise fees, the change in competitive industry structure and technological convergence raises similar issues of tax fairness and equity. Is the Industry Under-Taxed or Over-Taxed?
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_tax.pdf

^[PDF] Community Funding Protection and Accountability Act of 2010 (Amendment #1-S)

Spe- cifically, if the local government would use the tax proceeds for:  Special or designated purposes, the tax requires approval by two-thirds of lo- cal voters.  General purposes, the tax requires approval by a majority of local voters.
https://lao.ca.gov/ballot/2009/090708.pdf

Proposition 1A: Safe, Reliable High-Speed Passenger Train Bond Act.

Specifically, if the local government would use the tax proceeds for: Special or designated purposes, the tax requires approval by two-thirds of local voters. General purposes, the tax requires approval by a majority of local voters.
https://lao.ca.gov/ballot/2009/090708.aspx

^[PDF] The McCauley-Rooker Wealth Tax and Oceans Preservation Act (version 3) (Amendment #1-NS)

The measure institutes a state wealth tax levied on the net assets of individuals with values in excess of about $40 million as of January 1, 2008. The wealth tax would be based on the tax rates established by the federal estate tax, which has a progressive structure and whose top rate in calendar year 2007 is 45 percent.
https://lao.ca.gov/ballot/2007/070842.pdf

^[PDF] Ad Valorem Taxes Taxes based

Ad Valorem Taxes Taxes based on the value of property are known as ad valorem taxes. Proposition 13 capped the ad valorem property tax rate at 1 percent plus voter-approved add-on rates to for certain debt repayments.
https://lao.ca.gov/reports/2018/3805/ca-tax-system-041218.pdf

^[PDF] Taxpayer Protection Act of 2006

BACKGROUND INFORMATION State Taxes and Fees Taxes. The State Constitution requires a two-thirds vote of each house of the Legislature for measures that result in net aggregate increases in revenues from imposing new taxes or changing existing taxes.
https://lao.ca.gov/ballot/2005/050595.pdf

^[PDF] Groundwater Preservation and Water Consumer Awareness Act of 2015

BACKGROUND Sales and Use Taxes and Excise Taxes. California’s state and local governments levy sales and use taxes on retail sales of most tangible goods. Under the State Constitution and state statute, many foods and beverages—including bottled water—are currently exempt from California’s state and local sales and use taxes.
https://lao.ca.gov/ballot/2015/150257.pdf