^[PDF] California's Use Tax

.  “Bright Line” Physical Presence Requirement. In National Bellas Hess, Inc. v. Illinois Department of Revenue (1967), the U.S. Supreme Court established a bright line physical presence requirement for sales and use taxes.
https://lao.ca.gov/handouts/Econ/2011/CA_Use_Tax_2_28_11.pdf

The 2019-20 Budget: California State Library Local Assistance Proposals

Apr 25, 2019 - Under the program, local libraries establish a line of credit with Amazon to purchase books. The State Library then pays the associated bills using federal and state funds. From 2011 ‑ 12 t hrough 2017 ‑18, the program received a total of $1. 7  m illion in federal LSTA funds.
https://lao.ca.gov/Publications/Report/4012

The 2020-21 Budget: California Public Utilities Commission

Feb 27, 2020 - Each eligible household can receive one subsidized telephone line —either wireline or wireless. For each household enrolled in the program, CPUC provides telephone companies (carriers) a monthly state subsidy that is meant to offset the lower rate charged to the consumer.
https://lao.ca.gov/Publications/Report/4184

Examining California's Income Tax Withholding Growth by Sector [EconTax Blog]

Jun 9, 2021 - Professional/technical services, computer equipment, web search, and software all make the list, and we note that the vehicle sector includes Tesla and that the warehousing sector includes many Amazon facilities.
https://lao.ca.gov/LAOEconTax/Article/Detail/662

The 2026-27 Budget: Contract to Achieve Operational Efficiencies

Mar 10, 2026 - These updates should include, for each workstream, a discussion of the primary activities accomplished in the quarter, any significant changes in activities or time lines relative to the last report, and discussion of activities and time lines for the upcoming quarter.
https://lao.ca.gov/Publications/Report/5156

Nutrition Programs in COVID-19 Recovery Actions

Mar 25, 2020 - California is currently working with the federal government to expand the list of authorized online retailers (which currently include Amazon and Walmart). Recent State Actions Also Intended to Increase Nutrition Assistance.
https://lao.ca.gov/Publications/Report/4211

The 2026-27 Budget: How to Use One-Time Revenue Improvements

Feb 20, 2026 - Our Revenue Estimates Consistent With $2.5  Billion Upgrade to Budget Bottom Line Compared to January. Our recent revenue post suggests an improvement in revenues of around $5 billion relative to the Governor’s budget estimates.
https://lao.ca.gov/Publications/Report/5133

^[PDF] The 2022-23 Budget: California Department of Technology

For example, the proposals do not provide any details on the methodology for evaluating State Data Center IT services to reduce rates or on the time line for the process. We were able to obtain some information about the process through our meetings with the administration.
https://lao.ca.gov/reports/2022/4552/CDT-022222.pdf

The 2026-27 Budget: Bureau for Private Postsecondary Education

Mar 25, 2026 - Under this time line, the administration estimates BPPE would make annual payments of $1.9  million from 2026-27 through 2031-32, with those payments totaling $11.5  million (including interest) across the six-year period.
https://lao.ca.gov/Publications/Report/5169

The 2026-27 Budget: Overview of the Governor's Budget

Jan 12, 2026 - First, the budget includes about ten budget solutions —proposals that create budget capacity, improving the budget ’s bottom line —and they total around $9  billion. Second, the Governor ’s budget includes about 60 discretionary spending proposals —proposals that use budget capacity, eroding the budget ’s bottom line —and these total about $600  million.
https://lao.ca.gov/Publications/Report/5101