1998 Cal Facts California's Fiscal Structure

Income taxes (personal and corporate), and sales and use taxes have declined as a percent of the total, while other taxes, fees, and charges have increased. California's Governments Rely on a Variety of Taxes State Taxes
https://lao.ca.gov/1998/1998_calfacts/98calfacts_fiscal_structure.html

^[PDF] UPDATE MAY 1998

Contact—Brad Williams—(916) 324-4942 Figure 1 Personal Income Tax Payments Soar in 1998 April Deposits to the Franchise Tax Board (In Billions) 1
https://lao.ca.gov/1998/cal_update/may_98_calupdate.pdf

Major Features of the 1999 California Budget

Other Tax Reduction Provisions Capital Gains on Small Business Stock The budget adopted by the Legislature removes the sunset provision for the partial income tax exclusion of capital gains on small business stock.
https://lao.ca.gov/1999/99_budget_features.html

^[PDF] UPDATE

The purpose of this tax shift—commonly referred to as “ERAF,” after the fund into which the property taxes are deposited (the Educational Revenue Augmentation Fund)—was to offset, on a dollar- for-dollar basis, required state spending for schools.
https://lao.ca.gov/1999/cal_update/may_99_calupdate.pdf

California Tax Expenditure Proposals: Sales and Use Tax Introduction

California Tax Expenditure Proposals: Sales and Use Tax Introduction Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Sales and Use Tax Programs--Overview This section provides information on tax expenditure programs (TEPs) associated with the sales and use tax paid by individuals and businesses.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax_overview.html

Supplement D: California Tax Policy and the Internet

Would both be taxed? Would neither be taxed? Or, would only the physical one be taxed? SUPPLEMENT D-6 TAX-POLICY PRINCIPLES AND INTERNET-RELATED TAX ISSUES There are several key tax-policy principles that economists and public finance experts typically suggest should be recognized when dealing with tax-policy issues.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup2.html

Overview of the 2000-01 May Revision

Tax Reduction Proposals The Governor's revised budget plan includes several tax proposals that supplement certain tax proposals in the January budget. These total $2.5 billion in 2000-01, and include: One-Time Rebate.
https://lao.ca.gov/2000/051700_may_revision/051700_may_revision.html

^[PDF] A Primer California’s Tax System California’s Tax System

Use of this method both keeps income from escaping taxation altogether and from being taxed more than once. CORPORATE TAXES PROPERTY TAX PERS TAX SALES AND USE TAX EXCISE CORPOR PROPERTY TAX PERSONAL INCOME TAX TAX EXCISE TAXES CORPORATE
https://lao.ca.gov/2001/tax_primer/0101_taxprimer.pdf

California's Tax System: A Primer, Chapter 3

California's Tax System: A Primer, Chapter 3 Legislative Analyst Office, January 2001 California's Tax System Sales and Use Tax Overview of the Sales and Use Tax The sales and use tax (SUT) is the second largest tax levied in California and is assessed at both the state and local levels.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter3.html

Cal Facts 2002: State-Local Finance

California's Governments Rely On a Variety of Taxes State Taxes
https://lao.ca.gov/2002/cal_facts/finances.html