FAQs

In 1933, the state established a sales tax on tangible goods, but exempted gasoline. In 1971, the state extended the sales tax to gasoline, with most of the associated revenues go ing to the state General Fund.
https://lao.ca.gov/Transportation/FAQs

Supplement D: California Tax Policy and the Internet

This approach would allow the state to assert nexus over an out-of-state seller based on the in-state activities of the seller’s agent. Some states have used this theory to assert nexus over out-of-state ISPs that use “server farms” within the state.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup2.html

^[PDF] Initiative Letter

The measure could also result in an increase in taxable economic activity in the state, as businesses and individuals producing and selling marijuana would pay personal income and corporation taxes. Moreover, the measure would increase economic activity in the state to the extent that out-of-state consumers redirected spending into the state.
https://lao.ca.gov/ballot/2014/140024.pdf

^[PDF] California's Low-Income Housing Tax Credit

Limiting the state award in this way could result in smaller per-unit subsidies to each project. Smaller per-unit State CreditEffective in ExtendingLow- Income Use. The Committee made no attempt to assess the extent of a project's need prior to awarding either federal or state tax credits.
https://lao.ca.gov/1990/reports/538_0590_californias_low_income_housing_tax_credit.pdf

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

Moreover, the measure would increase economic activity in the state to the extent that out-of-state consumers (such as tourists) redirect spending into the state. In total, our best estimate is that the state and Hon.
https://lao.ca.gov/ballot/2015/150560.pdf

2014 Initiative Analysis: Cannabis Policy Reform Act of 2014 Amendment #1-S

The measure could also result in an increase in taxable economic activity in the state, as businesses and individuals producing and selling marijuana would pay personal income and corporation taxes. Moreover, the measure would increase economic activity in the state to the extent that out-of-state consumers redirected spending into the state.
https://lao.ca.gov/ballot/2014/140024.aspx

^[PDF] Cultivation, use, possession, and sale of marijuana.

These priorities include ensuring that marijuana is not distributed to minors or diverted from states that have legalized marijuana to other states. State and local governments currently collect sales tax on medicinal marijuana sales.
https://lao.ca.gov/ballot/2015/150479.pdf

^[PDF] Cultivation, use, possession, and sale of marijuana.

These priorities include ensuring that marijuana is not distributed to minors or diverted from states that have legalized marijuana to other states. State and local governments currently collect sales tax on medicinal marijuana sales.
https://lao.ca.gov/ballot/2015/150481.pdf

^[PDF] The California Clean Energy Jobs Act

Taxable profits at the state level have historically been based on the firm’s property, payroll, and/or sales that occurred in that state. States set their own relative weights on these three factors.
https://lao.ca.gov/ballot/2011/110748.pdf

^[PDF] Bonds and the 1994 Ballots

In addition, no bonds are proposed for some state capital programs, such as constructing state office space, rehabilitating the state developmental centers and hospitals, or upgrading fire fighting/protection facilities.
https://lao.ca.gov/1994/Bonds_and_1994_Ballots.pdf