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: California Competes Extension

Mar 18, 2026 - Large Credit Pool Could Impact Program Competitiveness. Given the current size of the credit pool, the program is often undersubscribed, meaning that the value of credits allocated falls below the statutory cap.
https://lao.ca.gov/Publications/Report/5162

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: California’s Film Tax Credit

Feb 28, 2025 - The 2025-26 Budget: California’s Film Tax Credit Summary California ’s Film Industry Impacted by Increased Competition, Recent Disruptions. Over the last two  decades, California has faced increasing competition in the motion picture industry from other states and countries offering production companies financial incentives and lower labor costs.
https://lao.ca.gov/Publications/Report/5000

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax

Feb 19, 2025 - For example, Chapter  231 specifies that the first $75  million deposited in the GVPSS Fund be designated for the California Violence Intervention and Prevention (CalVIP) Grant Program —which provides competitive grants for violence prevention activities.
https://lao.ca.gov/Publications/Report/4970

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - The federal government offers funding for ZEB adoption through two competitive grant programs. The Low or No Emission Grant Program is intended specifically to help transit agencies purchase relatively low-emission buses (including ZEBs and some other types of buses).
https://lao.ca.gov/Publications/Report/4890

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - This heightened interstate competition would be counterproductive to the film tax credit ’s goal of protecting Hollywood. Recommendations If Extending the Credit, Refundability Worth Considering but With Modifications.
https://lao.ca.gov/Publications/Report/4713

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - GO-Biz selects applicants via a competitive application process and negotiates individual agreements with each successful applicant, including year-by-year milestones an d corresponding credit allocations.
https://lao.ca.gov/Publications/Report/5018

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