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

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

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

An Analysis of Proposition 4: The Gann "Spirit of 13" Initiative [Publication Details]

Dec 1, 1979 - The proposition, which places Article XIIIB in the California Constitution, limits the growth in appropriations of both state and local governments to changes in the cost of living and population in order to control the spending levels established by California governments.
https://lao.ca.gov/Publications/Detail/3524

The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - How the State Appropriations Limit Works Each year, Article XIII B requires the state to perform a series of complex calculations. In this section, we explain the current rules of the SAL calculation.
https://lao.ca.gov/Publications/Report/3596

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

Managing California’s Cash

Sep 3, 2019 - Specifically, Article VIII prohibited the Legislature from creating any debt or liability that exceeds $300,000 without majority approval by the voters. In the state ’s Constitutional Convention of 1879, a version of this text was reintroduced as Section   1 o f Article XVI.
https://lao.ca.gov/Publications/Report/4092

Building Reserves to Prepare for a Recession

Mar 7, 2018 - Proposition  30 (201 2) e nacted, and Proposition  55 (201 6) e xtended, tax increases on high ‑income taxpayers whose income is especially sensitive to fluctuations in the economy and asset markets.
https://lao.ca.gov/Publications/Report/3769

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - The California Electronic Cigarette Excise Tax Program administers a 12.5  percent tax on retail sales of e-cigarettes. This program is small and new, so this post focuses on the other two programs. Flavor Ban.
https://lao.ca.gov/Publications/Report/4966

Taxation of Sugary Drinks

Nov 26, 2018 - As shown in Figure  3, for example, a sugar ‑based tax would result in somewhat higher taxes on many sodas and fruit drinks, and somewhat lower taxes on many sweetened teas and sports drinks. Tiered Tax.
https://lao.ca.gov/Publications/Report/3903