The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - Even in the best ‑case scenario, however, many of the uncertainties described above will remain. Revenue Allocation Options Range from Very Flexible to Very Restrictive. If the Legislature chooses to enact a new tax on e ‑cigarettes, it has a range of options for allocating the resulting revenue.
https://lao.ca.gov/Publications/Report/4171

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

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 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - Expiration dates provide similar opportunities for tax expenditures, helping the Legislature make the best use of its budgetary resources. However, businesses, consumers, and local governments would benefit from predictability in these policies.
https://lao.ca.gov/Publications/Report/4040

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 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 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

The 2019-20 Budget: Overview of the Governor's Budget

Jan 14, 2019 - These slots would be on top of the almost 9,000 full ‑day slots the state added over the past three years. Extending preschool to all children from low ‑income families is consistent with considerable research that has concluded the benefits of preschool are greatest for these children.
https://lao.ca.gov/Publications/Report/3916

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

Mar 18, 2025 - However, the grant program has the same evaluation structure as the credit, which suggests it could be similarly effective at identifying the best applicati ons. Grant Eligibility Rests on Subjective Assessments.
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