What is the Taxable Sales Deflator Index (TSDI)?
California Board of Equalizations (BOE) Taxable Sales Deflator (TSD) is a measure of change in prices of goods and services subject to California Sales and Use Tax. TSD may be used to adjust taxable sales for inflation, and is reported as the percent change in prices for consecutive years, such as 2003 to 2004. The California Integrated Waste Management Board (CIWMB) converts TSD to an index (TSDI) that may be used to measure change in prices for non-consecutive years, such as 2000 to 2004. In September 2005, CIWMB directed staff to accept TSDI as an alternative to California Consumer Price Index (CPI).
