The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - Of that, 3.94  percent raises money for the state ’s General Fund, and 2.06  percent raises money the state provides to counties for various local programs. Local governments ’ portion of the sales tax ranges from 1.25  percent to 4.5  percent.
https://lao.ca.gov/Publications/Report/4040

Understanding $100 Billion in Spending Growth: Causes and Fiscal Implications

Apr 28, 2026 - For example, this could include doing all of the following: (1) raising personal income tax rates by 6 percent (not percentage points) across the board, (2) increasing the corporate tax by 6 percentage points, and (3) raising the sales tax by one cent.
https://lao.ca.gov/Publications/Report/5176

The 2026-27 Budget: California's Fiscal Outlook

Nov 19, 2025 - California consumers similarly are limiting spending, with sales of taxable goods flat over the last year. Consumers also continue to report historically low optimism about the economy ’s future. Consistent with these trends, collections from the sales tax and corporation tax (adjusted for recent policy changes) have posted below ‑average growth in recent months.
https://lao.ca.gov/Publications/Report/5091

The 2017-18 Budget: California Spending Plan

Oct 18, 2017 - (As seen in Step Two above, prior to 2017 ‑18, sales tax growth paid prior year cost increases.) This sales tax payment acceleration will be ongoing. Despite Additional Revenue, Counties Will Face Some Costs.
https://lao.ca.gov/Publications/Report/3694/8

The 2026-27 Budget: Initial Comments on the Governor's May Revision

May 18, 2026 - APS = Adult Protective Services; CDTFA = California Department of Tax and Fee Administration; CSAC = California Student Aid Commission; DOJ  =  Department of Justice; HBEX = California Health Benefit Exchange; HCD = Department of Housing and Community Development; IHSS = In ‑Home Supportive Services; and UIS = unsatisfactory immigration status Appendix 2, Figure 3 General Fund Spending Solutions (Reversions) Proposed in the 2026 ‑27 May Revision (In Millions)
https://lao.ca.gov/Publications/Report/5187/2

The 2017-18 Budget: California Spending Plan

Oct 18, 2017 - Amends Tax Collection Provisions. Requires all the cannabis excise taxes —including the excise taxes on cultivation and retail sales —to be remitted by the cannabis distributor. Clarifies that this tax collection will happen when the product enters the commercial market (after the product complies with quality assurance).
https://lao.ca.gov/Publications/Report/3694/12

The 2025-26 Budget: California's Fiscal Outlook

Nov 20, 2024 - Consumer spending (measured by inflation ‑adjusted retail sales and taxable sales) has continued to decline throughout  2024. …And Yet Incomes Are Growing Rapidly for High ‑Income Californians. Alongside these downbeat trends, a bright spot has emerged: strong growth in total pay to California workers.
https://lao.ca.gov/Publications/Report/4939

The 2026-27 Budget: How to Use One-Time Revenue Improvements

Feb 20, 2026 - The 2026-27 Budget: How to Use One-Time Revenue Improvements The 2026-27 Budget How to Use One-Time Revenue Improvements Recent stock market performance continues to boost income tax collections. In our Fiscal Outlook , we strongly advised the Legislature to treat near-term strength in tax collections as temporary because we expect these gains to reverse.
https://lao.ca.gov/Publications/Report/5133

California’s Strong Revenue Trends Mask Looming Budget Risk

Jan 23, 2026 - As we described in our November Fiscal Outlook , the recent stronger-than-expected revenue trends are almost entirely explained by the personal income tax (PIT), which has seen double digit growth this year.
https://lao.ca.gov/Publications/Report/5104

The 2017-18 Budget: California Spending Plan

Oct 18, 2017 - The budget creates a new maintenance ‑of ‑effort (MOE) for counties ’ share of IHSS costs. The new MOE significantly increases counties ’ IHSS costs in 2017 ‑18 relative to 2016 ‑17. The budget provides ongoing state General Fund support and additional realignment revenue (which consists of sales taxes and vehicle license fee revenue) to partially offset this increase.
https://lao.ca.gov/Publications/Report/3694/1