Friday, October 30, 2015

Sales Tax

"Of Sales & Sin," Part 1 - In this episode of the Politi-Cal Podcast—the first entry in our series on consumption taxes—we talk about California’s sales & use tax, including how it works, who pays it, what purchases are affected (or exempt), and why we should think about reform.







Infographics


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Sources


Want to explore more about the sales & use tax in California?
Learn straight from the people who covered it first...

News:

A Money Milestone: The End of California’s 2004 Deficit Debt
John Myers (KQED), 5 August 2015

California sales tax rates going higher
Dan Walters (The Sacramento Bee), 31 March 2015

Making sense of California's sales tax
Rong-Gong Lin II (Los Angeles Times), 28 November 2014

Feinstein Joins Governor in Boosting Propositions 57, 58
Joe Mathews and Evan Halper (Los Angeles Times), 20 February 2004

California Laws '94
Jerry Gillam (Los Angeles Times), 31 December 1993

Citing Fires, Officials Urge Tax Extension OK : Election: O.C. public safety leaders say that unless voters approve half-cent statewide levy on today's ballot they risk greater threats to property and well-being.
Kevin Johnson (Los Angeles Times), 2 November 1993


Info from the State Board of Equalization:

550.0000 TAXABLE SALES OF FOOD PRODUCTS—REGULATION 1603: ANNOTATION 550.0824 (E) CATERERS

ANALYSIS OF THE CALIFORNIA SALES AND USE TAX LAW: NONTAXABLE TRANSACTIONS.

Bradley-Burns Uniform Local Sales and Use Tax - As of June 30, 2011

California Sales and Use Tax Rates by County and City

Detailed Description of the Sales & Use Tax Rate

Dining and Beverage Industry: Publication 22

District Taxes (Sales and Use Taxes): Publication 44

District Taxes, Rates, and Effective Dates

History of Statewide Sales and Use Tax Rates

How Local Governments Will Be Reimbursed for the Upcoming Reduction in the Local Sales and Use Tax Rate

Publication 105, District Taxes and Delivered Sales

TABLE 1. STATEWIDE TAXABLE SALES, BY TYPE OF BUSINESS, 2013


How Do Ballot Initiatives Affect the Sales Tax?

California Proposition 1A, Local Property and Sales Taxes to Remain with Local Governments (2004)
Ballotpedia

Proposition 1A: Local Government Finance. Constitutional Amendment.
Legislative Analyst’s Office, August 2004

California Proposition 65 (2004)
Ballotpedia

Proposition 65: Local Government Funds and Revenues. State Mandates. Initiative Constitutional Amendment.
Legislative Analyst’s Office, July 2004

Voter Information Guide for 2004, General Election (Supplemental)
University of California, Hastings College of Law

A Money Milestone: The End of California’s 2004 Deficit Debt
John Myers (KQED), 5 August 2015

Feinstein Joins Governor in Boosting Propositions 57, 58
Joe Mathews and Evan Halper (Los Angeles Times), 20 February 2004

How Local Governments Will Be Reimbursed for the Upcoming Reduction in the Local Sales and Use Tax Rate
California State Board of Equalization, June 2004

California Proposition 57, Bonds to Pay Off State Government's Deficit (March 2004)
Ballotpedia

Proposition 57: The Economic Recovery Bond Act
Legislative Analyst’s Office, December 2003

California Proposition 58, Balanced Budget Act (March 2004)
Ballotpedia

Proposition 58: The California Balanced Budget Act
Legislative Analyst’s Office, December 2003

California Proposition 172, Sales Tax Increase (1993)
Ballotpedia

Proposition 172 Facts
Coleman Advisory Services, updated October 2006

Proposition 172—How Did it Affect Spending for Public Safety?
Legislative Analyst’s Office, 9 June 1994

Voter Information Guide for 1993, Special Election
University of California, Hastings College of Law


Research, Data, & Other Information:

California
Alvara TaxRates

Los Angeles County, California Sales Tax
Alvara TaxRates

Sales tax in California
Ballotpedia

California 2015-16 State Budget
Edmund G. Brown Jr. Governor, State of California. 2015

Education Protection Account – Frequently Asked Questions
California Department of Education, updated 13 October 2015

June 2015: STATEMENT of GENERAL FUND CASH RECEIPTS and DISBURSEMENTS
Betty T. Yee (California State Controller), 10 July 2015
  
State Taxes
Betty T. Yee (California State Controller)

California Tax Facts An Overview of the Golden State’s Tax Structure
California Tax Foundation, 2015

New District Taxes
California Taxpayers Association, 27 March 2015

Research California Sales Tax Rates
InsideGov

Understanding California’s Sales Tax
Legislative Analyst’s Office, 5 May 2015

Reforming our Budget
Arnold Schwarzenegger

California
Tax Foundation

Sales Tax Holidays: Politically Expedient but Poor Tax Policy 2015
Scott Drenkard & Joseph Henchman (Tax Foundation), 17 August 2015

State and Local Sales Tax Rates, Midyear 2015
Scott Drenkard & Jared Walczak (Tax Foundation), 9 July 2015


Sounds:

Cha Ching Register Sound
Recorded by Muska666 via SoundBible, Uploaded 16 April 2012
Licensed under the Creative Commons Attribution-ShareAlike 3.0 Unported license (CC BY-SA 3.0)


Images:

File:Kobo ereader touch black front.JPG
Uploaded by Honza chodec via Wikipedia, 5 November 2011
Licensed under the Creative Commons Attribution-ShareAlike 3.0 Unported license (CC BY-SA 3.0)

File:Cd case.svg
Uploaded by Kenny.r via Wikipedia, 10 April 2010
Licensed under the Creative Commons Attribution-ShareAlike 3.0 Unported license (CC BY-SA 3.0)

Cables
Uploaded by Niels Heidenreich via Flickr, Taken 5 September 2001
Licensed under the Creative Commons Attribution 2.0 Generic license (CC BY 2.0)


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