City of San Joaquin v. State Board of Equalization

Opinion

GARGANO, J.

This litigation presents a controversy between the City of San Joaquin, hereafter referred to as San Joaquin, and the State Board of Equalization, hereafter referred to as the Board, as to the manner in which the Board allocates sales taxes imposed by - cities and counties on retail sales of deep well agricultural pumps. The background facts are undisputed and essentially are as follows:

San Joaquin has adopted a sales tax ordinance pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law (part 1.5 of div. 2, § 7200 et seq., Rev. & Tax. Code), which imposes a .91…