Results


1,489 results

Sort by date / relevance

[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

[PDF] Overview on Poverty

Despite its fl aws, the poverty thresholds allow researchers and policy makers to examine trends over time using a consistent measure.  Substantial Changes Set for 2011. In September 2011, the Census Bureau will publish two sets of poverty data.
https://lao.ca.gov/handouts/socservices/2011/Poverty_Overview_05_10_11.pdf

2005 Initiative Analysis:Voters' Right to Protect Marriage.

For the receipt of federal benefits or for federal tax purposes, current federal l aw only recognizes marriage between a man and a woman. State Laws. The State Constitution currently does not define marriage.
https://lao.ca.gov/ballot/2005/050563.htm

2006 Initiative Analysis: The Voters' Right to Protect Marriage Initiative

The fiscal effect o f the measure is unknown and would depend on future interpretation by the courts of what constitutes “rights, incidents, or employee benefits of marriage,” both under existing l aw and under the measure.
https://lao.ca.gov/ballot/2006/060436.htm

2006 Initiative Analysis: The Voters' Right to Protect Marriage Initiative (version 2)

The fiscal effect o f the measure is unknown and would depend on future interpretation by the courts of what constitutes “rights, incidents, or employee benefits of marriage,” both under existing l aw and under the measure.
https://lao.ca.gov/ballot/2006/060490.htm

[PDF] Overview of School District Finance

.  Categorical programs contribute to fl aws in state fi nance system.  Little evidence that categorical programs help achieve their intended purpose.  Often contain overlapping and unique requirements that make it hard to build cohesive programs for students.  Blur lines of accountability for student outcomes.  Create a compliance-oriented system. 
https://lao.ca.gov/handouts/Education/2011/Overview_of_School_District_Finance_032311.pdf

2006 Initiative Analysis: The Voters' Right to Protect Marriage Initiative (version 3)

The fiscal effect o f the measure is unknown and would depend on future interpretation by the courts of what constitutes “rights, incidents, or employee benefits of marriage,” both under existing l aw and under the measure.
https://lao.ca.gov/ballot/2006/060628.htm