Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - CAEATFA ’s estimate of the increase in equipment purchases includes both effects. However, the calculation further assumes that output and employment increase in direct proportion to the entire increase in equipment purchases.
https://lao.ca.gov/Publications/Report/3907

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - Lease Costs, Operating Expenses, and Equipment. A second major category of state operations costs is facilities and equipment. This includes, for example, the cost to state departments for leases and other rental costs, as well as operating expenses and equipment (OE &E) —such as printing, communication, and travel.
https://lao.ca.gov/Publications/Report/4647

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - The increase in construction costs stems mainly from site conditions, which were found to be more complex than initially estimated and require the use of specialized vehicles, structures, and equipment.
https://lao.ca.gov/Publications/Report/5081

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - Regulatory soft cap: $10  million of exemption per year (roughly $115  million of equipment). Statutory hard cap: $200  million of equipment per year (roughly $8  million of exemption). How to claim.
https://lao.ca.gov/Publications/Report/4327

Understanding California’s Sales Tax [Publication Details]

May 6, 2015 - It then provides more detail about which transactions are subject to this tax, the variation in tax rates across the state, the distribution of revenue among state and local governments, and revenue growth over the last few decades. (5/12/15: Correction made to expiry date of manufacturing equipment exemption.) (5/12/15: Correction made to difference in sales tax for gasoline.)
https://lao.ca.gov/Publications/Detail/3244

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Supplier Diversity: contracting with qualified vendors, including but not limited to catering companies, accounting firms, equipment rentals, and postproduction houses, owned and operated by individuals from socially and economically underrepresented groups to support production.
https://lao.ca.gov/Publications/Report/5036

The 2018-19 Budget: The Administration's Proposition 55 Estimates in the May Revision

May 22, 2018 - These are: (1) statutory cost ‑of ‑living adjustments, (2) chaptered legislation, (3) one ‑time expenditures, (4) the full ‑year costs of partial ‑year programs, (5) costs incurred pursuant to constitutional requirements, (6) federal mandates, (7) court ‑ordered mandates, (8) state employee merit salary adjustments, and (9) state agency operating expense and equipment cost adjustments to reflect price increases.
https://lao.ca.gov/Publications/Report/3844

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

Feb 28, 2025 - Although California has an agglomeration of infrastructure and skilled workers, production facilities are present in most states that offer a production incentive, and talent/equipment can be easily transported.
https://lao.ca.gov/Publications/Report/5000

The 2018-19 Budget: California Competes Proposal

Feb 21, 2018 - A partial sales tax exemption for purchases of certain manufacturing equipment. New Employment Credit. A tax credit for businesses located in certain specified areas for hiring qualified new employees.
https://lao.ca.gov/Publications/Report/3759

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - This exemption is available for equipment used for certain manufacturing activities such as aerospace, electric vehicles, and alternative energy equipment. In this report, we concluded that the exemption likely h as some positive economic effects on the targeted industries in California.
https://lao.ca.gov/Publications/Report/4331