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

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 2026-27 Budget: County Administration and H.R. 1 Implementation [Publication Details]

Mar 5, 2026 - The 2026-27 Budget: County Administration and H.R. 1 Implementation [Publication Details] Description: In this brief, we assess the Governor's proposed funding for county administration of Medi-Cal and CalFresh in response to H.R. 1 and provide related recommendations.
https://lao.ca.gov/Publications/Detail/5149

The 2026-27 Budget: County Administration and H.R. 1 Implementation

Mar 5, 2026 - …While Counties Face Multiple Cost Pressures. H.R.  1 also puts strain on county finances. As counties take on an estimated $190  million in new annual CalFresh administrative costs due to H.R.  1, state revenues provided to counties through 1991 realignment do not automatically adjust upward to account for these additional costs, beyond normal growth in revenues.
https://lao.ca.gov/Publications/Report/5149

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - The administration has argued that allocating some Cannabis Tax Program costs to the General Fund is reasonable because the General Fund benefits from cannabis retail enforcement. Retail sales of cannabis generally yield revenue from the sales tax as well as the cannabis excise tax, so cannabis retail enforcement can bolster revenues for both taxes.
https://lao.ca.gov/Publications/Report/5132

Firearms and Ammunition Revenue Update (2025 Q4) [EconTax Blog]

Feb 18, 2026 - Like sales of tangible goods more generally, firearm and ammunition sales seem to peak in the fourth quarter of the calendar year.  
https://lao.ca.gov/LAOEconTax/Article/Detail/849

Firearms and Ammunition Revenue Update (2025 Q4) [EconTax Blog]

Feb 18, 2026 - Like sales of tangible goods more generally, firearm and ammunition sales seem to peak in the fourth quarter of the calendar year.  
https://lao.ca.gov/LAOEconTax/article/Detail/849