Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - Largest Categories: E-Commerce and Fuel Suppliers. Figure  1 displays the amounts of rebates paid to various types of recipients. Broadly, the biggest category consists of e-commerce distribution centers.
https://lao.ca.gov/Publications/Report/5074

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - To What Extent Do Vapers ’ Choices Account for These Harms? The choice of a tax rate depends on the extent to which consumers ’ choices —such as whether or not to vape, and how much —account for e ‑cigarettes ’ harmful effects.
https://lao.ca.gov/Publications/Report/4171

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Some of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions.
https://lao.ca.gov/Publications/Detail/5074

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

Taxation of Sugary Drinks

Nov 26, 2018 - As shown in Figure  3, for example, a sugar ‑based tax would result in somewhat higher taxes on many sodas and fruit drinks, and somewhat lower taxes on many sweetened teas and sports drinks. Tiered Tax.
https://lao.ca.gov/Publications/Report/3903

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - However, the proposals do not fully account for the uncertainty in these estimates. The first major source of uncertainty is the lack of reliable data on the current number of e-cigarette retailers and distributors that will register with BOE.
https://lao.ca.gov/Publications/Report/3609

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 2026-27 Budget: California Competes Extension

Mar 18, 2026 - However, since the lag between the credit agreement and the outcomes of interest can be up to several years, we do not yet have the economic data to evaluate the most recent rounds of awards. Credit Recapture and Recycling Credits Can Be Reclaimed if Milestones Not Met or Maintained.
https://lao.ca.gov/Publications/Report/5162

The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

Mar 23, 2020 - That being said, there are two ways for the Legislature to address this unequal treatment: ( 1)  e xtend the exemption to LLCs, LPs, and LLPs as the Governor proposes or ( 2)  e liminate the exemption entirely.
https://lao.ca.gov/Publications/Report/4207

Updating the California Necessities Index

Aug 14, 2025 - Therefore, we do not consider approaches that would use proprietary  data. Transparency. Second, like the current formula, alternatives should provide an intuitive way to judge changes in the cost of necessities.
https://lao.ca.gov/Publications/Report/5065