CA SB43

Requires the State Air Resources Board to submit a report to the Legislature by January 1, 2022 on the feasibility and practicality of assessing carbon intensity of all retail products subject to California's Sales and Use Tax Law.

The study must determine whether mechanisms exist to quantify total carbon equivalent emissions for retail products, including consideration of imported products and transportation emissions.

Requires identification of retail product types already having carbon intensity determinations under state or federal law to avoid duplication, and categories of products with similar carbon intensity characteristics that would be more practical to evaluate.

Mandates the state board identify available data needed for carbon assessment, mechanisms for data collection and protection, and make study data and assumptions publicly available through at least three public meetings.

The reporting requirement expires January 1, 2026 and does not authorize any new carbon-based taxes or fees on retail products.