The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - For example, a 2010 Pew survey estimated that 86  percent of Americans regarded cars as necessities. We are not aware of any proposals to exempt cars from the sales tax. Broad Product Categories Can Include Both Necessities and Luxuries.
https://lao.ca.gov/Publications/Report/4040