^[PDF] California Education Tax Relief Act

BACKGROUND State and Local Revenues Income and Sales Tax. The state collects billions of dollars in General Fund revenues annually and uses those funds to operate numerous state programs. The major sources of revenue to the General Fund are the state personal income tax, the sales and use tax, and the corporation tax.
https://lao.ca.gov/ballot/2009/090630.pdf

The 2011-12 Budget: California Community College Fees [Publication Details]

Jan 27, 2011 - In future years, we recommend the Legislature ensure that CCC fee levels are pegged to the maximum amount covered by federal tax credits . Reports by Policy Area
https://lao.ca.gov/Publications/Detail/2415

A Primer on the Vehicle License Fee

First, for Californians who itemize on their personal income tax forms, the VLF is tax-deductible on the personal property tax line o n their tax forms. As a result, income tax returns provide information on VLF paid, but only for those taxpayers taking advantage of the tax deduction.
https://lao.ca.gov/1998/061798_vlf_primer/061798_vlf.html

^[PDF] Background on the California EITC

The California EITC is a personal income tax (PIT) credit that is intended to reduce poverty among California’s poorest working families by increasing their after-tax income. For those tax filers who qualify, the credit reduces income tax liability.
https://lao.ca.gov/handouts/socservices/2016/background-california-EITC-032916.pdf

2007 Initiative Analysis: California Flat Tax

Background Major State Taxes The state raises about $115 billion in tax revenues each year, primarily through three main sources. The state levies a personal income tax (PIT) on the California income of individuals.
https://lao.ca.gov/ballot/2007/070642.aspx

The 2018-19 Budget: Proposition 98 Education Analysis

Feb 7, 2018 - These proportions differ from many other states, where local property tax revenue covers a much larger share of school funding. Unlike most other states, California ’s State Constitution limits local property tax rates.
https://lao.ca.gov/Publications/Report/3741

Understanding Your Property Tax Bill - The 1 Percent Tax—Where Does Your Money Go? [Video]

Understanding Your Property Tax Bill - The 1 Percent Tax—Where Does Your Money Go? [Video] Search LAO Videos Understanding Your Property Tax Bill December 9, 2015 As a companion to LAO 's California Economy and Taxes blog series on property tax, these animations 1)  walk  through the basic steps of calculating a
https://lao.ca.gov/Videos/Player?playlistId=96&videoId=144

LAO 2008 Budget Analysis: Board of Equalization (0860)

The BOE and federal officials indicate that the SUT tax gap is most associated with noncompliance in remitting the use tax. (The use tax is the tax paid on items purchased out of state —for example, by telephone, over the Internet, by mail, or in person —for use in California when the seller does not collect the SUT.)
https://lao.ca.gov/analysis_2008/general_govt/gen_anl08009.aspx

^[PDF] 2000 Budget Perspectives and Issues: Perspectives on State Revenues

Ser- vices are generally exempt from the sales tax, as are goods pur- chased for resale. The law also provides for certain exemptions from the sales tax, the largest of which is for food. • Use Tax. The use tax is imposed on products purchased from out-of- state sources by California residents for use in the state.
https://lao.ca.gov/analysis_2000/2000_pandi/part3/pandi_pt3_2000.pdf

^[PDF] College and University Funding and Accountability Act (Amdt 1S)

Tax Increases to Fund Universities. This measure would increase rates of four existing statewide taxes and fees, with the resulting revenue placed in a special fund to be used by UC and CSU. Specifically, the measure states the following: “Taxes increases in automobile registration of $5.00, a 0.20 cent tax increase per pack of
https://lao.ca.gov/ballot/2012/120242.pdf