Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - In the same month, the average prices per metric ton of marine gas oil in the Americas and in the Asia-Pacific region were $837 and $786, respectively. Maritime Fuel Deliveries. To estimate California deliveries of residual fuel oil (a major type of maritime fuel), we combine data from a couple of sources.
https://lao.ca.gov/Publications/Report/5094

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - Most over-the-counter medicines, however, are subject to sales tax. Excise taxes do not apply to either type of medicine. Comparison Between Medical Cannabis and Other Medicines. Under state law, doctors may recommend cannabis for their patients.
https://lao.ca.gov/Publications/Report/4123

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In 2023, fast-food cooks and counter workers were the state ’s second-largest low-wage occupation. As we noted in another post , a new law will raise many of these workers’ wages to $20 per hour on April 1, 2024.
https://lao.ca.gov/Publications/Report/4878/1

The 2019-20 May Revision: Opportunity Zones

May 11, 2019 - Affordable housing funded with Opportunity Zone benefits, however, would necessarily be concentrated in existing low-income neighborhoods, running counter to state goals. Finally, the state does not have a clear governance structure to track Opportunity Zone affordable housing investments and provide oversight and compliance monitoring.
https://lao.ca.gov/Publications/Report/4038

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

May 12, 2019 - For example, sales tax applies to bandages, condoms, toothbrushes, bicycle helmets, children ’s car seats, and over-the-counter medications. No Universal Definition of Necessity Definition of Necessity Often Is Highly Subjective.
https://lao.ca.gov/Publications/Report/4040

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - To counter this, the Legislature could look to allocate more funding to locals on the basis of population growth. To do so, the Legislature could consider three options, each of which presents challenges: Modify Existing State Funding Allocations.
https://lao.ca.gov/Publications/Report/3605

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - Our report also highlighted key areas of uncertainty and additional factors the legislature should consider beyond the bottom line economic results of the analysis —such as opportunity costs and the policy objective of the program which was to strategically counter aggressive film tax credits offered by other states.
https://lao.ca.gov/Publications/Report/4331