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

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - This category covers subsectors such as electronics and semiconductors, aerospace, battery technology, and biotechnology. The prominence of advanced manufacturers among credit recipients is consistent with the intent of the program, since (1)  these types of facilities can locate in many parts of the United States, making tax incentives a potential deciding factor, and (2)  they
https://lao.ca.gov/Publications/Report/5162

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

The 2015-16 Budget: Cigarette Tax and Licensing Programs [Publication Details]

Apr 22, 2015 - To address the imbalance between the licensing program’s costs and revenue, we further recommend the Legislature (1) temporarily increase fees on tobacco retailers, wholesalers, and distributors, and (2) direct BOE and the California Department of Justice to explore options to reduce the program’s costs by promoting electronic filing of schedules and tax returns.
https://lao.ca.gov/Publications/Detail/3239

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - Entities paying this tax are required to submit an electronic return and pay taxes quarterly, no later than the q uarter after the sales were made. As Chapter  231 went through the legislative policy process, the California Department of Tax and Fee Administration (CDTFA) preliminarily estimated that this new tax could generate $159  million.
https://lao.ca.gov/Publications/Report/4970

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - “The Relationship Between Cigarettes and Electronic Cigarettes: Evidence From Household Panel Data. ” Journal of Health Economics 61:205 ‑219. Cotti, Chad, Charles Courtemanche, Johanna Catherine Maclean, Erik Nesson, Michael Pesko, and Nathan Tefft (2020).
https://lao.ca.gov/Publications/Report/4171

An Update on California’s Cash Management Situation

Aug 31, 2020 - Based on the latest information from the administration, the state currently is expected to spend $7.4  billion on direct COVID-19 expenditures this year. We expect the federal government —specifically the Federal Emergency Management Agency (FEMA) —to eventually reimburse the state for about 75  percent of these costs.
https://lao.ca.gov/Publications/Report/4266

The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals

Feb 22, 2017 - Second, we expect higher revenues from certain parts of the new taxes —such as the new tax on electronic cigarettes —which would increase revenue. These differences largely offset each other, so we are comfortable with the administration ’s overall revenue estimate.
https://lao.ca.gov/Publications/Report/3573

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - SBx2-5 expanded the licensing program to include electronic cigarettes (also known as e-cigarettes). ABx2-11 raised license fees and replaced the one-time fee for retailers with an annual fee. Proposition 56 Raises Tobacco Taxes and Taxes E-Cigarettes.
https://lao.ca.gov/Publications/Report/3609

The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach

May 8, 2018 - Most of these self-prepared returns were completed using tax preparation software and filed electronically. FTB provides a service called CalFile that allows California taxpayers to prepare and file their state income tax return online at no cost.
https://lao.ca.gov/Publications/Report/3826