LAO 2012-13 Budget: Proposition 98 and K-12 Education

The gas tax swap eliminated the sales tax on gasoline (previously included in the Proposition 98 calculation) and replaced it with an increase in the excise tax on gasoline (excluded from the Proposition 98 calculation).
https://lao.ca.gov/analysis/2012/education/proposition-98-020612.aspx

^[PDF] 1959 Budget Analysis: Fiscal Affairs

Audits claims and pays refunds for taxes paid for nonhighway use of fuel; collects sales and use tax on such fuel. . 5. Administers the inheritance and gift tax laws. 6. Collects property tax on lands tax-deeded to the State and sells lands which have not been redeemed.
https://lao.ca.gov/analysis/1959/10_fiscal_1959.pdf

^[PDF] Overview of the May Revision, Assembly, and Senate Budget Plans

. • Suspends previously approved corporate tax reductions. • Imposes oil severance taxb and decreases state sales tax by 1/4 cent. • Suspends or changes previously approved corporate tax reductions. • Extends temporary income tax increases scheduled to expire in 2010-11, increases vehicle license fee, and raises alcohol taxes.
https://lao.ca.gov/handouts/conf_comm/2010/Overview_Budget_Plans_2.pdf

^[PDF] Initiative Letter

In the event a county elects not to impose a supplemental sales tax on marijuana, cities within that county would be authorized to impose such a tax and would receive all of the revenue generated. Under the measure, sales of marijuana to patients requiring marijuana for treatment of serious debilitating illnesses would be exempt from any taxes,
https://lao.ca.gov/ballot/2014/140024.pdf

2014 Initiative Analysis: Cannabis Policy Reform Act of 2014 Amendment #1-S

In the event a county elects not to impose a supplemental sales tax on marijuana, cities within that county would be authorized to impose such a tax and would receive all of the revenue generated. Under the measure, sales of marijuana to patients requiring marijuana for treatment of serious debilitating illnesses would be exempt from any taxes,
https://lao.ca.gov/ballot/2014/140024.aspx

Why Have Sales Taxes Grown Slower Than the Economy? - Why Have Sales Taxes Grown Slower Than the Economy? [Video]

Why Have Sales Taxes Grown Slower Than the Economy? - Why Have Sales Taxes Grown Slower Than the Economy? [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Why Have Sales Taxes Grown Slower Than the Economy?
https://lao.ca.gov/Videos/Player?playlistId=77

^[PDF] An LAO Major Features of the 1998 California Budget

Figure 2 Potential Future VLF Tax Cuts (Dollars In Billions)
https://lao.ca.gov/1998/082498_bud_major_features/082498_major_features.pdf

LAO Education

Report Taking Advantage of New Federal Higher Education Tax Credits Format: HTML February 18, 1998 - Last August, President Clinton signed into law the Taxpayer Relief Act of 1997. Part of the act creates the “Hope Scholarship” and “Lifetime Learning” tax credits, which will dramatically lower the after-tax price of higher education fees for most middle-income students (or their parents) by lowering their federal taxes.
https://lao.ca.gov/Policy-Areas?areaId=4&category=0&year=0&page=75

1999 Initiative Analysis: After School Education and Gang Prevention Act

Proposal This measure: Increases--beginning July 1, 2001--the sales tax by 0.1  percentage point and the use tax by 0.1  percentage point. Appropriates the funds from these tax increases for grants to public and nonprofit agencies for after-school enrichment programs and for gang risk-prevention programs.
https://lao.ca.gov/ballot/1999/990410_INT.html

^[PDF] McNeil Police and Firefighters Property Tax Disability Exemption

If the Legislature did choose to establish a property tax exemption after the passage of this measure, it would have broad discretion over the type of program to establish. If the Legislature approved an exemption program similar to the one for disabled veterans, it would likely result in reduced local property tax revenues of several million dollars annually.
https://lao.ca.gov/ballot/2000/000760_INT.pdf