^[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

1995 June California Update

Sales taxes experienced the largest gain--up $101 million. About $80 million of the $85 million corporation tax gain is related to an audit assessment, of which about $50 million had been expected in June.
https://lao.ca.gov/1995/cal_update/cup695.html

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

The 2020-21 Budget: Overview of the California Spending Plan (Final Version)

Oct 5, 2020 - First, the federal government approved the state ’s recently reauthorized managed care organization (MCO) tax for the period of January 1, 2020 t hrough June 30, 2023. Revenues from the new MCO tax offset about $1. 7  b illion in General Fund spending in Medi ‑Cal in 2020 ‑21.
https://lao.ca.gov/Publications/Report/4263

Making Government Make Sense: A More Rational Structure for State and Local Government

Allocation of Property Tax Revenues. Local property tax allocations for cities and counties would be increased by the aggregate amount of shifted costs and local sales tax revenues. The increased property tax revenues , together with existing local property tax revenues, would be entirely reallocated among local agencies.
https://lao.ca.gov/analysis_1993/MGMS_reprint_02-93.html

The 2016-17 Budget: Initial Comments on the Governor’s May Revision [Publication Details]

May 15, 2016 - Nevertheless, estimated tax revenues continue to exceed proposed spending in 2016-17, which would facilitate total reserves ending 2016-17 at $4 billion above the level assumed in the state's 2015-16 budget plan.
https://lao.ca.gov/Publications/Detail/3460

LAO Analysis of the 1998-99 Budget Bill General Government Departmental Issues 5

Tax Relief (9100) The state provides local property tax relief, both as subventions to local governments and as direct payments to eligible taxpayers, through seven different programs. The two largest programs are the Homeowners' Property Tax Relief (homeowners' exemption) and the Renters' Tax Relief (renters' credit) programs.
https://lao.ca.gov/analysis_1998/general_govt_depts5_anl98.html

2003 Initiative Analysis: California Clean Money/Clean Elections Act of 2004

Fiscal Effect New Tax Revenues. Under the measure, the state would impose a new oil severance tax for six calendar years beginning in 2005. The state will have roughly 36  million residents in that first year.
https://lao.ca.gov/ballot/2003/030938.htm

LAO 2007 Budget Analysis: State Transit Assistance (2640)

Historically, the PTA received revenues from two sources: (1) diesel sales tax and (2) a portion of the state sales tax on gasoline, including spillover revenue and revenue from the sales tax on 9 cents per gallon of gasoline (referred to as the Proposition 111 gasoline sales tax revenue).
https://lao.ca.gov/analysis_2007/transportation/tran_06_2640_anl07.aspx

1996-97 Budget Analysis: Transportation, Crosscutting Issues

Prop osition 62, passed by voters in 1986, prohibits a local agency from imposing (1) a tax for specific purposes (a "special tax ") unless it is approved by two-thirds of the voters or (2) a tax for general purposes (a "general tax ") unless it is approved by a majority of the voters.
https://lao.ca.gov/analysis_1996/a96acc.html