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

A Review of the 2002 California Infrastructure Plan

Financing for transportation (almost half of the plan's total fiscal effect) is almost entirely "pay-as-you-go " —that is, funded from an annual stream of state and federal taxes on gasoline. The remainder of the plan —almost entirely a General Fund responsibility —is proposed to be funded from bonds.
https://lao.ca.gov/2002/infrastructure/121902_infrastructure.html

^[PDF] Supplemental Report Of the 2002 Budget Act 2002-03 Fiscal Year CONTAINING STATEMENTS OF INTENT ADOPTED BY THE LEGISLATURE OR REQUESTS FOR STUDIES

https://lao.ca.gov/2002/supplemental_report/supp_rpt_2002_budget_act.pdf

Overview of the 2003-04 Governor's Budget

New Taxes to Fund Realignment The budget would raise a net of $8.2  billion in new taxes to fund the shift of a like amount of health and social services responsibilities to local governments. The tax increases consist of (1)  a 1  percent increase in the sales and use tax (SUT), (2)  the imposition of 10  percent and 11  percent
https://lao.ca.gov/2003/budget_overview/03-04_budget_overview.html

^[PDF] Overview of the 2003-04 May Revision

Partial- ly offsetting this is projected tax revenue increas- es, totaling about $400 million, due to favorable trends in personal income tax withholding, corporation tax prepayments, insurance premi- um taxes, and estate taxes.
https://lao.ca.gov/2003/may_revision/051903_mayrevision.pdf

Overview of the 2005-06 May Revision

California's Tax Amnesty Program The Basic Program California created a limited-term tax amnesty program as part of its enacted 2004-05 budget. Its last amnesty program was in 1984-85. The new amnesty program applied to the three major General Fund taxes —the personal income tax, corporation tax, and sales and use tax.
https://lao.ca.gov/2005/may_revision/051605_may_revision.htm