^[PDF] Technology Transfer Agreements and California’s Sales Tax

Technology Transfer Agreements and California’s Sales Tax Presented to: Assembly Revenue and Taxation Committee Hon. Sebastian Ridley-Thomas, Chair Technology Transfer Agreements and California’s Sales Tax L 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 30, 2017 1L 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 30, 2017  Sales and Use Tax (SUT) Plays Major Role in California’s Tax System.
https://lao.ca.gov/handouts/state_admin/2017/TTA-and%20Sales-Tax-013017.pdf

LAO 2009-10 Budget Analysis Series: General Government: Executive Summary

Increase State Revenues by Making Changes to Tax Programs. In order to generate additional tax revenue, we describe ways to change the administration of tax collection at the Franchise Tax Board (FTB) and the Board of Equalization (BOE), and to modify California ’s tax laws relative to federal laws.
https://lao.ca.gov/analysis_2009/general_govt/gen_anl09001.aspx

2000 Budget Analysis: H&SS; EDD 5100

In addition, the department collects taxes and pays benefits under the UI and DI Programs. The department collects from employers (1) their UI contributions, (2) the Employment Tra ining Tax, and (3) employee contributions for DI.
https://lao.ca.gov/analysis_2000/health_ss/hss_14_EDD_5100_anl00.htm

^[PDF] Options for a State Earned Income Tax Credit

The federal EITC is a fully refundable income tax credit that reduces tax liability for fi lers with earnings. The amount of the federal EITC initially rises with earnings, such that the greater the fi ler’s earnings, the larger the credit.
https://lao.ca.gov/handouts/health/2015/Options-for-a-State-Earned-Income-Tax-Credit-022515.pdf

LAO Economy and Taxes

LAO Economy and Taxes (916) 319-8365 Sales and Excise Taxes and Demographics Publications Economy and Taxes To browse all LAO publications, visit our Publications page. All
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=26

Proposition 63: Mental Health Services Expansion and Funding. Tax on Incomes Over $1 Million.

The tax is levied on both residents and nonresidents, with the latter paying taxes on income derived only from California sources. Tax rates range from 1  percent to 9.3  percent, depending on a taxpayer’s income level.
https://lao.ca.gov/ballot/2004/63_11_2004.htm

^[PDF] Overview of the Governor's Budget 1993-94

As incomes fall, the state’s progressive tax structure takes a smaller share of income in taxes. When economic recovery occurs and raises incomes, on the other hand, the tax burden will tend to rebound to former levels because of this progressive tax structure.
https://lao.ca.gov/1993/Overview_Gov_Budget_170_0193.pdf

The California Class Size Reduction Act

A uniform tax rate of 1.25  percent is levied in all counties, and local governments are authorized to levy an optional additional tax not to exceed 1.5  percent. Currently, total sales tax rates range from 7.25  percent to 8.5  percent.
https://lao.ca.gov/ballot/1999/990890_INT.html

^[PDF] The 2022-23 Budget: Overview of the Spending Plan

The plan moves the point of collection for the retail excise tax from distributors to retailers, and it also eliminates the cultivation tax. To address the resulting loss of cultivation tax revenue, the plan appropriates $150 million General Fund in 2023-24 and authorizes periodic administrative adjustments to the retail excise tax rate.
https://lao.ca.gov/reports/2022/4616/spending-plan-2022.pdf

^[PDF] 1971 Budget Analysis: Transmittal

Sales tax revenues will be increased as governments, business firms and private persons make repairs to their damaged property. Whether these sales tax increases will offset the income and corporate franchise tax losses is unknown.
https://lao.ca.gov/analysis/1971/01_transmittal_1971.pdf