Biannual Report on Truck Deliveries [Publication Details]

Dec 1, 2021 - Chapter 226 of 2019 (AB 321, Patterson) created a sales and use tax exemption for certain truck deliveries. The law also directs our office to submit a biannual report measuring the number of truck deliveries affected by the new exemption. This post describes our attempts to fulfill this requirement.
https://lao.ca.gov/Publications/Detail/4479

Biannual Report on Truck Deliveries

Dec 1, 2021 - Biannual Report on Truck Deliveries December 1, 2021 Biannual Report on Truck Deliveries Law Exempts Certain Truck Purchases From Sales and Use Tax. Chapter  226 of 2019 (AB  321, Patterson) created a sales and use tax exemption for truck sales that meet all of the following criteria: The truck has an unladen weight of at least 6,000 pounds.
https://lao.ca.gov/Publications/Report/4479

Budget Package--AB 425 and Related Trailer Bills

Major Features Revenues Increased revenues of $3.9 billion from tax rate increases, tax expenditure changes, and administrative-related actions. Key tax provisions include an increase in Vehicle License Fee rate from 0.65 percent to 1.5 percent, two-year suspension of net operating loss deductions, and increased taxes on cigarettes of 63 cents per pack (for a total tax of $1.50 per pack).
https://lao.ca.gov/2002/floor_packets/070102_budget_package.html

Cal Facts 1996 -- Table of Contents

Cal Facts 1996 -- Table of Contents California Has One of the World's Largest Economies Employment In California Is Spread Among Many Industries California Recovering From Recession Service and Trade Industries Leading California Recovery Some Service and Trade Industries Are High Paying Top Six Markets For California Exports Aerospace Employment Is Lowest in Decades Housing Activity Continues to
https://lao.ca.gov/1996/011696_calfacts/cf96toc.html

Traveling in California: Transportation Revenues and Expenditures Part 2

Traveling in California: Transportation Revenues and Expenditures Part 2 $2,360 Background • Optional local sales taxes for transportation originated in 1970, when the Legislature authorized several counties served by the Bay Area Rapid Transit (BART) District to i mpose a regional sales tax. • Since then, the Legislature has authorized counties
https://lao.ca.gov/2000/051100_cal_travels/051100_cal_travels_finance-2.html

^[PDF] California's Tax Expenditure Programs: Sales Taxes

California's Tax Expenditure Programs: Sales Taxes Monetized Bullion, Gold and Silver Bullion, And Numismatic Coins . . . . . . . . . . . . . 180 Returnable Containers . . . . . . . . . . . . . . . . 182 Containers Whose Contents are Tax-Exempt . . . . . . . . . . . . . . . . . . . . . 183 Original Artworks and Displays For
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_sales_tax.pdf

LAO Analysis of the 1997-98 Budget Bill

Growth in inflation-adjusted General Fund expenditures over the past 25 years can be explained in large part by the increase in students attending college. Figure  2 shows the 25-year history of General Fund and local property tax expenditures for UC, CSU, and the community colleges per full-time-equivalent student (FTE).
https://lao.ca.gov/analysis_1997/higher_ed_overview_anal97.html

^[PDF] An Overview of California's Tax System

Are the state's tax expenditures effective and efficient in accomplishing their intended objectives? ~ Administrative Feasibility Can the revenue system be administered in an effiCient, effective, and uniform manner?
https://lao.ca.gov/reports/1995/an_overview_of_cals_tax_system.pdf

2002 Budget Analysis: P&I, Part 1 State Fiscal Picture

The specific options provide savings from caseload reductions, funding shifts, improved efficiencies, service reductions, federal tax conformity, and elimination or reduction of tax expenditures. Out-Year Implications Are Important Given the out-year imbalances that we project under the Governor's plan, it will be important that the Legislature keep in mind the longer-term implications of the various budget solutions it considers.
https://lao.ca.gov/analysis_2002/2002_pandi/pi_part_1_anl02.html

^[PDF] Housing-Related Tax Expenditure Programs

Housing-Related Tax Expenditure Programs Presented to: Assembly Revenue and Taxation Committee Hon. Raul Bocanegra, Chair Assembly Housing and Community Development Committee Hon. Norma Torres, Chair Housing-Related Tax Expenditure Programs L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 18, 2013 LAO 70 YEARS OF
https://lao.ca.gov/handouts/State_Admin/2013/Housing-Tax-Expenditure-031813.pdf