How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Miller, Keaton and Boyoung Seo (2019). “Tax Revenues When Substances Substitute: Marijuana, Alcohol, and Tobacco. ” Mimeo, University of Oregon. National Academies of Sciences, Engineering, and Medicine (2017).
https://lao.ca.gov/Publications/Report/4125

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

Updating the California Necessities Index

Aug 14, 2025 - We consider the most common price indices specific to California: the California Consumer Price Index for Urban Consumers (CA CPI ‑U) and the California Consumer Price Index for Wage and Clerical Workers (CA CPI ‑W).
https://lao.ca.gov/Publications/Report/5065

Updating the California Necessities Index [Publication Details]

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Detail/5065

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Maritime Fuel Prices. According to Ship & Bunker , the average price of marine gas oil (a major type of maritime fuel) at the ports of Los Angeles and Long Beach was $781 per metric ton in October 2025.
https://lao.ca.gov/Publications/Report/5094

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, any unawarded credits from the previous fiscal year can be added to the pool of available credits for the current fiscal year. Credit Pool Has Ballooned to over $923  million for the Current Year.
https://lao.ca.gov/Publications/Report/5162

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - Ad Valorem Taxes. California ’s state tax on non-cigarette tobacco products —including e-cigarettes, cigars, and chewing tobacco —is a percentage of the wholesale price of these products. Such price-based taxes are called ad valorem taxes.
https://lao.ca.gov/Publications/Report/4123

Sales Tax Exemption for Bunker Fuel [Publication Details]

Nov 19, 2025 - Chapter 442 of 2023 (AB 543, Gipson) extended a longstanding sales tax exemption for certain purchases of bunker fuel, also known as maritime fuel.
https://lao.ca.gov/Publications/Detail/5094

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options The 2022-23 Budget Fuel Price and Other Fiscal Relief Options Summary. In response to increasing prices across the economy —particularly fuel prices —the Legislature is considering a number of policies for providing fiscal relief to Californians.
https://lao.ca.gov/Publications/Report/4597

The 2019-20 May Revision: Opportunity Zones

May 11, 2019 - This added complexity could create increased administrative burdens for builders, lenders, and government agencies tasked with funding affordable housing. Added complexity also could open the possibility of unintended consequences or misuse of funds.
https://lao.ca.gov/Publications/Report/4038