The 2017-18 Budget: Overview of the Governor's Budget [Publication Details]

Jan 13, 2017 - The administration's estimates anticipate slow growth in the personal income tax (PIT), the state’s dominant revenue source. The Governor’s estimate of PIT growth in 2017-18 is probably too low. As a result, by the May Revision, the state could have more General Fund revenue than the Governor now projects, but much of that revenue would be required to go to schools and Proposition 2 reserves and debt payments.
https://lao.ca.gov/Publications/Detail/3528

^[PDF] Extend temporary person income tax rate increases on high-income taxpayers (Amendment #1).

Proposition 30 temporarily raised state taxes.  Sales Taxes. Proposition 30 increased the state sales tax rate by one-quarter cent from 2013 through 2016. In the current fiscal year, this increase is expected to raise $1.5 billion of revenue.  Income Taxes.
https://lao.ca.gov/ballot/2015/150643.pdf

^[PDF] Overview of Proposition 26

In the spring of 2010, the state increased taxes on gasoline suppliers, but decreased other fuel taxes paid by gasoline sellers. These tax changes do not raise overall revenues but give the state greater spending fl exibility.
https://lao.ca.gov/handouts/localgov/2010/Proposition_26_9_29_10.pdf

^[PDF] The California Residents College Accessibility and Affordability Act of 2014

Cigarette Excise Tax Linked With Other Tobacco Excise Taxes. Under Proposition 99, any increase in the cigarette excise tax triggers an automatic equivalent increase in the excise tax rate on other tobacco products.
https://lao.ca.gov/ballot/2012/120658.pdf

^[PDF] California's Taxation of Vesels, Vehicles, and Aircraft: Out-of-State Purchases

Vessels that are purchased offshore can be used in Mexican waters tax free for up to ten years. • In Canada, yachts are subject to provincial sales taxes and a federal Goods and Ser- vices Tax. However, sales made for immediate delivery to foreign destinations are ex- empt.
https://lao.ca.gov/2006/vesseltax/vesseltax_050206.pdf

1996-97 Budget Perspectives and Issues: Perspectives on State Revenue

Optional Local Tax Rates. Local governments are authorized to levy additional local sales taxes for a variety of purposes. Most optional taxes are levied on a county-wide basis, primarily for transportatio n.
https://lao.ca.gov/analysis_1996/p963.html

^[PDF] Tax Expenditures

Of these, personal income tax (PIT) TEPs total around $30 billion, while corporation tax (CT) TEPs total about $5 billion (see pages 3 and 4).  Sales and Use Tax (SUT) TEPs are worth around $9 billion (see page 5).  There also are other TEPs associated with the insurance tax and other state taxes.  In
https://lao.ca.gov/handouts/state_admin/2012/Tax_Expenditures_2_22_12.pdf

2012 Initiative Analysis:The California Residents College Accessibility and Affordability Act of 2014

Cigarette Excise Tax Linked With Other Tobacco Excise Taxes. Under Proposition 99, any increase in the cigarette excise tax triggers an automatic equivalent increase in the excise tax rate on other tobacco products.
https://lao.ca.gov/ballot/2012/120658.aspx

^[PDF] O:WILInitiatives999990163_INT.PDF

Increased Tax on Tobacco Products Proposition 10 increased the excise tax on cigarettes by 50 cents per pack beginning January 1, 1999, bringing the total state excise tax on this product to 87 cents per pack.
https://lao.ca.gov/ballot/1999/990163_INT.pdf

^[PDF] Tobacco Tax, Disease Prevention and Children's Health Insurance Act of 2006 (version 1)

BACKGROUND Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other tobacco products. The state’s cigarette tax is currently 87 cents per pack (with an equivalent tax on other types of tobacco products) and is levied on cigarette distributors, who supply cigarettes to retail stores.
https://lao.ca.gov/ballot/2005/050848.pdf