^[PDF] California's Tax Expenditure Programs: Sales Taxes

The sales and use tax actually consists of two comple- mentary taxes: • Sales Tax. The sales tax portion is the more familiar of the two taxes and is levied on the total purchase price of tangible personal property sold in California, except for items specifi- cally exempted from taxation by law. • Use Tax.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_sales_tax.pdf

California Tax Expenditures Programs: Sales and Use Taxes Part 3

The home sale itself, however, is not subject to the sales tax, since the tax is levied on tangible personal property only. Thus, only the value of the home due to the materials embodied in it, is subject to taxation.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax3.html

California Tax Expenditures Programs: Sales and Use Taxes Part 5

California Tax Expenditures Programs: Sales and Use Taxes Part 5 NA Description This program exempts from taxation the sale or use of replacement exhibits for a qualified museum, or for a public art display of the state or a local government.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax5.html

California's Tax Expenditure Programs: Sales and Use Tax TOC

California's Tax Expenditure Programs: Sales and Use Tax TOC
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax_contents.html

California's Tax Expenditure Programs: Income, Bank and Corp Taxes TOC

California's Tax Expenditure Programs: Income, Bank and Corp Taxes TOC
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_summary.html

Overview of the 2000-01 Governor's Budget

Tax Relief. Contains $167 million in tax relief in 2000-01 (including the long-term care credit). Proposes increases in net operating loss deductions, expansion of the research and development credit, and a one-time tax credit for land donations.
https://lao.ca.gov/2000/011400_budget_brief/011400_budget_brief.html

^[PDF] LAO Report Child Support Enforcement: Implementing the Legislative Reforms of 1999

Finally, the legislation provides that if a debtor has both a child support delinquency and a personal income tax delinquency, the FTB is to collect the child support delinquency first. Statewide Automation System.
https://lao.ca.gov/2000/012700_child_support/012700_child_support.pdf

Supplements A-C: California Tax Policy and the Internet

SUPPLEMENT C SELECTED PROVISIONS OF THE FEDERAL INTERNET TAX FREEDOM ACT Taxes Prohibited by the Federal Internet Tax Freedom Act The federal Internet Tax Freedom Act (ITFA) prohibits Internet access taxes and multiple or discriminatory taxes on Internet activity.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup1.html

AB 676 Assembly Bill - CHAPTERED

(a) Calif ornia's property owners pay over $20 billion each year in property taxes, making the property tax the third largest nonfederal tax in the state. (b) While most California cities , counties, special districts, redevelopment agencies, and schools are highly reliant upon property taxes, the state's system for allocating these revenues to local governments is seriously flawed.
https://lao.ca.gov/2000/020300_ab8/ab_676_bill_19990713_chaptered.html

^[PDF] Major Milestones: 43 Years of Care and Treatment Of the Mentally Ill

Funding changes were intended to be fiscally neutral and included: new sales and vehicle license fee taxes and changed state/county cost sharing ratios in health and social service programs. Revenues initially fell short of expectations due to the recession.
https://lao.ca.gov/2000/030200_mental_illness/030200_mental_illness.pdf