^[PDF] Reconsidering the Optional Single Sales Factor

In this example, the firm’s tax bill is lower if its facilities are concentrated in Georgia, which creates a policy problem for Alabama. Figure 3 Hypothetical Two-State Firm: Taxable Profits Less Than Total (Dollars in Millions) Alabama 1/3 Payroll, 1/3 Property, 1/3 Sales Georgia 100% Sales Share Weight
https://lao.ca.gov/reports/2010/tax/single_payer/single_payer_052610.pdf

The 2026-27 Budget: Sales Tax on Prewritten Software [EconTax Blog]

May 16, 2026 - They can access the software remotely, sometimes called “software as a service. ” Sales Tax Applies to Some Sales of Software, But Not Others. Most states ’ sales and use taxes (hereafter, sales taxes) apply mainly to tangible goods.
https://lao.ca.gov/LAOEconTax/Article/Detail/859

The 2026-27 Budget: Sales Tax on Prewritten Software [EconTax Blog]

May 16, 2026 - They can access the software remotely, sometimes called “software as a service. ” Sales Tax Applies to Some Sales of Software, But Not Others. Most states ’ sales and use taxes (hereafter, sales taxes) apply mainly to tangible goods.
https://lao.ca.gov/LAOEconTax/article/Detail/859

Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - Comparing Options to Raise and Lower Taxes [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5170

The 2026-27 Budget: Governor’s Sustainable Aviation Fuel Tax Credit Proposal

Feb 24, 2026 - Recommendation Reject Proposed Tax Credit. We recommend the Legislature reject the proposed budget trailer legislation establishing a credit against diesel excise tax revenue for sale of SAF in California.
https://lao.ca.gov/Publications/Report/5139

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Local Sales Tax Rebates in 2023-24 Local Sales Tax Rebates in 2023-24 Background Bradley-Burns Tax Provides Funding for Cities and Counties. California ’s sales tax rates vary across cities and counties, ranging from 7.25  percent to 11.25  percent.
https://lao.ca.gov/Publications/Report/5074

How Will the Changing Landscape Affect California’s Health Care System?

May 4, 2026 - Under the 1991 realignment formula, a portion of sales tax and vehicle license fee funds are allocated among various subaccounts that support certain county health and social service programs. The Health Subaccount supports county indigent health and public health programs.
https://lao.ca.gov/Publications/Report/5180

The 2018-19 Budget: County Assessor Funding

Feb 15, 2018 - Not only did the average of the ten counties fluctuate from year to year, but the variation around the average was even more substantial. These fluctuations often are driven by external factors, such as the amount of building or property sales that occur in a year.
https://lao.ca.gov/Publications/Report/3756

^[PDF] 1951 Budget Analysis: CALIFORNIA HIGHWAY PATROL

Beyond a certain point greater effectiveness may be secured by spending. the highway user taxes for alternative prevention programs. Despite the increase in accidents there is no. evidence that any broad gauge study of this problem is being made today.
https://lao.ca.gov/analysis/1951/10_highway_1951.pdf

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Sales Tax Exemption for Bunker Fuel November 19, 2025 Sales Tax Exemption for Bunker Fuel Statutory Data Reporting Requirement. Chapter  442 of 2023 (AB  543, Gipson) extended a longstanding sales tax exemption for certain purchases of bunker fuel, also known as maritime fuel.
https://lao.ca.gov/Publications/Report/5094