Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Bradley-Burns revenue generally goes to the location a retailer designates as the “place of sale, ” which can differ from where the product is actually delivered to the customer, such as often occurs with online purchases.
https://lao.ca.gov/Publications/Report/5074

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - This is especially consistent with the 20 18 changes, since professional service firms tend to be classed as “non-tradeable, ” meaning they are often already required to locate near their customer base, and thus tax incentives are unlikely to influence their decision to locate in California.
https://lao.ca.gov/Publications/Report/5162

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - As shown in Figure  1, many of the largest low-wage occupations involve the provision of services in close physical proximity to customers. These customer interactions can affect workers in a variety of ways.
https://lao.ca.gov/Publications/Report/4878/1

Review of the California Competes Tax Credit

Oct 31, 2017 - Exceptions to such a rule should be very limited —for example, to California businesses with very strong prospects for using their tax savings to fund an expansion of sales to out ‑of ‑state customers.
https://lao.ca.gov/Publications/Report/3709

A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers

Dec 17, 2019 - For these taxes, gross receipts generally include the money that retailers receive from their customers in exchange for the goods they sell. Crucially, the definition of gross receipts generally excludes sales tax.
https://lao.ca.gov/Publications/Report/4124

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - For our analysis, key strengths of the CPS include: Individual-level microdata are publicly available, enabling a high degree of customization. Responses to the wage, earnings, and hours questions are relatively precise.
https://lao.ca.gov/Publications/Report/4878/4

The 2018-19 Budget: California Competes Proposal

Feb 21, 2018 - Non-tradable businesses —in industries such as construction and healthcare, for example —generally must be located close to where their customers are. Local demand for non-tradable goods and services is generally based on location-specific factors.
https://lao.ca.gov/Publications/Report/3759

Assessing Recent Changes to California Competes

Mar 30, 2020 - Non ‑tradable businesses —in industries such as construction and healthcare, for example —generally must be located close to where their customers are. Local demand for non ‑tradable goods and services generally is based on location ‑specific factors.
https://lao.ca.gov/Publications/Report/4213

Fixing Unemployment Insurance

Dec 2, 2024 - However, our recommendations are customized to California ’s unique UI system. We describe each of our recommendations below. Figure 11 Recommended Approach to Fix State ’s UI System Increase the Taxable Wage Base.
https://lao.ca.gov/Publications/Report/4943

Building Reserves to Prepare for a Recession

Mar 7, 2018 - When the state ’s two largest utilities faced serious financial problems in the early 2000s, the state Department of Water Resources began purchasing electricity on behalf of the utilities ’ customers.
https://lao.ca.gov/Publications/Report/3769