California's Tax Expenditure Programs: Income Tax Programs--Part 3

California's Tax Expenditure Programs: Income Tax Programs--Part 3 Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Tax Type: Personal Income Tax (PIT). Bank and Corporation Tax (BCT).
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_incometax3.html

California's Tax Expenditure Programs: Income, Bank and Corp Taxes TOC

California's Tax Expenditure Programs: Income, Bank and Corp Taxes TOC
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_incometax_contents.html

California's Tax Expenditure Programs: Other Taxes Part 2

California's Tax Expenditure Programs: Other Taxes Part 2 Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Fuel For Common Carriers and the Military Program Characteristics Tax Type: Jet Fuel Tax.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_othertax2.html

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

California Tax Expenditures Programs: Sales and Use Taxes Part 4

California Tax Expenditures Programs: Sales and Use Taxes Part 4 NA Description This program provides a partial tax exemption for qualified health care items by treating various licensed health care professionals as if they were the consumer (rather than the r etailer) of items that they provide to their patients and clients as part of their professional services.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax4.html

Public Transportation Account: Options to Address Projected Shortfall

As explained above, the state currently levies a 5 percent sales tax on gasoline and diesel fuels. From this sales tax, 4.75 percent of the diesel fuel sales tax and 4.75 percent of the sales tax on the 9 cent excise tax on gasoline (Proposition 111) are allocated to the PTA.
https://lao.ca.gov/2000/010400_pta/010400_pta.html

^[PDF] LAO Report Public Transportation Account: Options to Address Projected Shortfall

Sales Taxes on Diesel and Gasoline Two Main Sources of PTA Revenues. The state currently collects for state expenditure purposes a 5 percent sales tax on all goods sold in California. The TDA designates a portion of these revenues to the PTA, with the remaining sales tax revenues deposited in the state General Fund.
https://lao.ca.gov/2000/010400_pta/010499_pta.pdf

Supplements E&F: California Tax Policy and the Internet

Several states and local governments do have such taxes on Internet access, however, and prior to the adoption of California’s Internet Tax Freedom Act, such taxes were apparently contemplated by some local governm ents.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup3.html

California Tax Policy and the Internet

For utility user taxes and franchise fees , the change in competitive industry structure and technological convergence raises similar issues of tax fairness and equity. Is the Industry Under-Taxed or Over-Taxed?
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_tax.html

^[PDF] LAO Report: California Tax Policy And the Internet

For utility user taxes and fran- chise fees, the change in competitive industry structure and technological convergence raises similar issues of tax fairness and equity. Is the Industry Under-Taxed or Over-Taxed?
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_tax.pdf