^[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

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: 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

Understanding California Corporate Taxation: Apportionment [EconTax Blog]

Aug 11, 2026 - Apportionment Choices Are Tax-Base Design, Not Tax Expenditures. Single Sales Factor can increase taxes for some firms and reduce taxes for others, but it is not best understood as a tax expenditure in the same sense as a credit, deduction, or exemption.
https://lao.ca.gov/LAOEconTax/Article/Detail/866

Proposition 3 [Ballot]

Nov 3, 2026 - The tax applies to most types of income, such as salaries, wages, interest, and profits from the sale of stocks, property, and other investments. The income tax rate starts out low and gradually goes up for t axpayers with higher incomes.
https://lao.ca.gov/BallotAnalysis/Proposition?number=3&year=2026

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

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Structure and Goals of Tax Exemption Basic Structure Sales Tax Includes General Fund and Other Components. California ’s sales tax rate varies across cities and counties, ranging from 7.25  percent to 10.75  percent.
https://lao.ca.gov/Publications/Report/4890

Proposition 2 [Ballot]

Nov 3, 2026 - The income tax is the state ’s largest tax. It pays for most spending from the General Fund. Other major taxes include the corporation tax and the sales tax. Much of the income tax is paid by high-income taxpayers, whose incomes often include gains from stocks and other investments.
https://lao.ca.gov/BallotAnalysis/Proposition?number=2&year=2026

Biannual Report on Truck Deliveries

Dec 1, 2021 - Biannual Report on Truck Deliveries December 1, 2021 Biannual Report on Truck Deliveries Law Exempts Certain Truck Purchases From Sales and Use Tax. Chapter  226 of 2019 (AB  321, Patterson) created a sales and use tax exemption for truck sales that meet all of the following criteria: The truck has an unladen weight of at least 6,000 pounds.
https://lao.ca.gov/Publications/Report/4479