The Legislative Analyst’s Office has just issued the following report:
Understanding California’s Sales Tax
California has had a sales tax since the 1930s. The sales tax is a major state and local revenue source, and many laws governing the tax are complex. This report provides an overview of the sales tax, along with details about (1) which transactions are subject to it, (2) the variation in tax rates across the state, (3) the distribution of revenue among state and local governments, and (4) revenue growth over the last few decades.
This report and a companion video are available using the following link: http://lao.ca.gov/Publications/Detail/3244.
Additional information on the report will be posted to LAO’s California Economy and Taxes blog. The easiest way to be notified of new posts on that blog is to follow @LAOEconTax on Twitter.
