This Comment examines the tax base and administrative aspects of the sales tax in California and argues the need for reform. It analyzes the State's sales tax system against its original goals and attempts to measure the tax system's success. The analysis points to the proliferation of exclusions and exemptions that reduce the efficacy and equity of the tax system and clearly demonstrates a need to expand the tax base if the system is to remain true to its original goals and remain a strong source of revenue for the state. The Comment also discuss alternative taxation schemes, focusing both on simplifying the tax structure through the taxation of selected services and decreasing the number of exemptions, as well as exploring the possibility of a wholesale revision of the taxing system.
Robert H. Gleason,
Reevaluating the California Sales Tax: Exemptions, Equity, Effectiveness, and the Need for a Broader Base,
San Diego L. Rev.
Available at: https://digital.sandiego.edu/sdlr/vol33/iss4/10