Salt Report 3629 – The article discusses the history of sales and use taxation in California beginning in 1933.  It does a good job of pointing out some of the quirks of sales and use tax and addresses the potential to expand its application to services.  The BOE estimated an additional $122 billion in revenues could be generated by a broadly applied sales and use tax on services via Senate Bill 8.

Further Information:

http://ww2.kqed.org/news/2015/05/09/is-a-do-over-on-the-horizon-for-california-sales-tax/