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

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

The 2026-27 Budget: Overview of the Spending Plan

Aug 26, 2026 - Applies Sales Tax to Digital Prewritten Software. Starting January 1, 2027, the budget extends the sales tax to many sales of prewritten software. The administration estimates that this would raise General Fund revenue by $450  million and local sales tax revenue by $560  million in 2026 ‑27, when it would be in effect for half a year.
https://lao.ca.gov/Publications/Report/5197

Taxation of food. [Ballot]

Sep 10, 2026 - Background California ’s Sales Tax. California ’s state and local governments charge a sales and use tax (hereafter, “sales tax ”) on retail sales of tangible goods. The sales tax rate ranges from 7.25  percent in some parts of the state to 11.25  percent in others.
https://lao.ca.gov/BallotAnalysis/Initiative/2026-005

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

The 2011 Realignment of Adult Felony Populations: Results and Key Takeaways

Jun 30, 2026 - State Revenues Realigned to Counties Portion of State Sales Tax Revenue Shifted to Counties to Pay for Three Felony Populations. As a part of the 2011 realignment legislation, the state shifted a portion of sales tax revenue to counties to pay for their increased costs associated with managing the three felony populations.
https://lao.ca.gov/Publications/Report/5191

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