Prop 39 FAQs
FTB Archive Disclaimer: Archived content is not current and may contain broken links. It remains online for historical reference or research. The search function above allows you to search archived and current content separately. If you need archived content in a different format, contact us.
October 2, 2014
The passage of Proposition 39 by California voters has changed how apportioning trades or businesses are taxed in California for taxable years beginning on or after January 1, 2013. You can get more information about Single Sales Factor and Assignment of Sales (Sales Factor) on our website.
Is there something wrong with this page?
Help us improve our website
Forms and Publications
Tax Tables and Rate
Reports, Plans, and Statistics
- Executive Level Promotions and New Assignments
- Public Service Bulletins
- Schools' Partnership Program