^[PDF] Evaluation of a Sales Tax Exemption for Certain Manufacturers

The net benefit calculation includes revenue gains from four major taxes—the personal income tax, the sales tax, the corporation tax, and the property tax— resulting from economic activity generated by the exemption.
https://lao.ca.gov/reports/2018/3907/sales-tax-exemption-certain-manufacturers-121118.pdf

2008 Initiative Analysis: Public School Investment and Accountability Act (Amendment #1-S)

The measure also would reduce revenues from the existing SUT and other state taxes affected by sales (such as excise taxes). This is because the higher overall tax rate would deter some consumption that otherwise would have occurred.
https://lao.ca.gov/ballot/2008/080874.aspx

^[PDF] "The California Live Within Our Means Act"

Proposal This measure requires that a tax measure be subject to the two-thirds vote requirement if it results in a tax increase for any individual taxpayer—regardless of whether it raises or lowers aggregate taxes.
https://lao.ca.gov/ballot/2005/050110.pdf

^[PDF] Structural Challenges to Budgeting in California

Cal Facts, December 2002 LAO 60 YEARS OF SERVICE 4L E G I S L A T I V E A N A L Y S T ’ S O F F I C E January 29, 2003 Education, Health, and Social Services Dominate Spending 2002-03 Total: $96.1 Billion LAO 60 YEARS OF SERVICE 5L E G I S L A T I V E A N A L Y S T ’ S O F F I C E January 29, 2003 State Operations Is Concentrated In Four Areas General Fund—2002-03 UC Other State Operations
https://lao.ca.gov/handouts/FO/2003/012903_structural_challenges.pdf

^[PDF] Overview of Proposition 1 Funding Changes and Assessment of Behavioral Health Continuum Infrastructure Program

Proposition 1—approved by the voters in March 2024— makes changes to the uses of the millionaire’s tax revenues (the tax itself was not changed) by providing the state with a somewhat greater share of the tax and revising the funding buckets that apply to counties.
https://lao.ca.gov/handouts/Health/2025/Prop-1-Funding-Changes-and-Assmt-of-Behavioral-Health-030425.pdf

^[PDF] Overview of State Fiscal Functions

The State Constitution establishes the board, but most of BOE’s duties are established under statutory law.  Income Tax Appeals. Among BOE’s statutory duties is to serve as an appeals board for taxpayers disagreeing with decisions concerning income tax liabilities by the Franchise Tax Board (FTB).  Administers Sales and Excise Tax Programs.
https://lao.ca.gov/handouts/state_admin/2013/State-Fiscal-Functions-032113.pdf

^[PDF] Marijuana Legalization. Initiative Statute.

Major Provisions of Proposed Initiative (Continued) Measure Allows for Certain Marijuana Taxes Type of Tax Type of Marijuana Taxed Rate Existing state and local sales tax Nonmedical only. Rates vary across the state but average around 8 percent.
https://lao.ca.gov/handouts/crimjust/2016/Marijuana-Legalization-052416.pdf

^[PDF] The cultivation, use, possession, and sale of marijuana. Amendment #1

State and local governments currently collect sales tax on medical marijuana. A small number of cities also impose additional taxes on medical marijuana sales. We estimate that the total amount of state and local revenue collected statewide from the above taxes likely is in the high tens of millions of dollars annually.
https://lao.ca.gov/ballot/2015/150559.pdf

The 2011-12 Budget: Overview of the May Revision

Risk of Tax Proposals Not Passing and Having a Deferral Means Some Districts Still Likely to Make Cuts. Unless the state adopts tax proposals prior to July 1, many school districts likely will feel compelled to continue making budget and staffing decisions assuming no such tax proposals.
https://lao.ca.gov/reports/2011/bud/may_revise/may_revise_051911.aspx

California Tax Expenditures Programs: Sales and Use Taxes Part 2

California Tax Expenditures Programs: Sales and Use Taxes Part 2 Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Sales and Use Tax Programs--Part 2 Contents
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax2.html