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

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 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 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

Updating the California Necessities Index

Aug 14, 2025 - While future data availability cannot be fully predicted, certain statistics are statistically more reliable than others and ar e thus more likely to be available in the future. Options Considered Based on the criteria discussed above, we consider the following options for replacing the CNI.
https://lao.ca.gov/Publications/Report/5065

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - Consequently, adjustm ents for increases in lease costs and OE &E are driven by legislative decisions. Lump Sums to Other Entities. In some other areas of the budget, the state provides lump sum amounts —sometimes referred to as block grants —to other entities of government, which those entities manage as part of their own budgets.
https://lao.ca.gov/Publications/Report/4647

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In all counties but Modoc, a single minimum-wage worker with three children can expect to face housing costs that exceed half of their gross incom e. In 20 of those counties —including the most populous ones —such households faced housing costs that exceed 100  percent of their gross income.
https://lao.ca.gov/Publications/Report/4878/3

The 2022-23 Budget: Fuel Tax Rates

Feb 11, 2022 - If necessary, CDTFA likely could implement a rate change on a shorter timetabl e, but passing a trailer bill in June would not leave enough time. Consequently, we advise the Legislature to treat July  1st fuel tax changes as an “early action ” item to resolve in advance of the main budget package.
https://lao.ca.gov/Publications/Report/4528

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - While these four centers have sufficient space to accommodat e large vehicles required for commercial drive tests, the other test locations frequently do not, and often have to utilize public streets and alleys as well as shared parking lots to conduct the tests.
https://lao.ca.gov/Publications/Report/4540

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - California's Unemployment Insurance (UI) program provides wage replacement to unemployed workers. The program has faltered during recent downturns, causing hardship for workers and their families, holding back the state's economic recovery, and spurring frustration among Californians with their government.
https://lao.ca.gov/Publications/Report/4615