California’s proposed SCA 20 would shift the allocation of sales and use tax for all online purchases from point-of-sale (POS) to point-of-destination.   The focus of SCA 20 has primarily been around  the impacts of e-commerce sales tax transactions, and how public funds are being used when cities enter into sales tax rebate agreements to attract  warehouse and distributions centers to their jurisdictions.   These issues need to be addressed, however there are many additional factors to consider as well, including the impact for those local governments that have not entered into sales tax rebate agreements but are home to warehouses or distribution centers.   This report highlights many of these issues with the current version of SCA 20.