Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Some of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions.
https://lao.ca.gov/Publications/Detail/5074

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Largest Categories: E-Commerce and Fuel Suppliers. Figure  1 displays the amounts of rebates paid to various types of recipients. Broadly, the biggest category consists of e-commerce distribution centers.
https://lao.ca.gov/Publications/Report/5074

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - The 2020-21 Budget: Taxation of E-Cigarettes Effects on Vaping and Smoking Tax Likely Would Reduce E ‑Cigarette Use Substantially. Our review of available evidence suggests that the proposed tax likely would reduce both youth and adult e ‑cigarette use substantially.
https://lao.ca.gov/Publications/Report/4171

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - The Governor proposes $ 122  m illion for greater living assistance for California Community Colleges, CSU, and UC Cal Grant recipients who have dependent children. The Governor also proposes $9. 6  m illion to fund an additional 4,250 Cal Grant competitive awards, which would raise the total number of new competitive awards authorized annually to 30,000.
https://lao.ca.gov/Publications/Report/3916

Taxation of Sugary Drinks

Nov 26, 2018 - Political Competition. Narrowly targeted tax policies make businesses ’ success less dependent on competition in the marketplace and more dependent on competition for favorable policy treatment. Policy Purpose: Health A statewide sugary drink tax likely would reduce sugary drink consumption, potentially leading to improvements in health.
https://lao.ca.gov/Publications/Report/3903

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Large Credit Pool Could Impact Program Competitiveness. Given the current size of the credit pool, the program is often undersubscribed, meaning that the value of credits allocated falls below the statutory cap.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e ‑cigarettes. Flavor Ban. In a November 2022 referendum, voters approved Chapter  34 of 2020 (SB  793, Hill), which bans most sales of flavored tobacco products. ( “Flavored ” refers to non ‑tobacco flavors, such as menthol cigarettes or fruit ‑flavored e ‑cigarettes.)
https://lao.ca.gov/Publications/Report/5132

Assessing Recent Changes to California Competes

Mar 30, 2020 - In particular, the requirement for applicants to demonstrate how the credit influences their ability to create new jobs in California, by the applicant or any other company, has led GO ‑Biz to address many of the concerns we raised about California Competes in our 2017 e valuation.
https://lao.ca.gov/Publications/Report/4213

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - The 2025-26 Budget: California’s Film Tax Credit Summary California ’s Film Industry Impacted by Increased Competition, Recent Disruptions. Over the last two  decades, California has faced increasing competition in the motion picture industry from other states and countries offering production companies financial incentives and lower labor costs.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - For example, Chapter  231 specifies that the first $75  million deposited in the GVPSS Fund be designated for the California Violence Intervention and Prevention (CalVIP) Grant Program —which provides competitive grants for violence prevention activities.
https://lao.ca.gov/Publications/Report/4970