County of Sonoma v. State Board of Equalization

Opinion

SABRAW, J.

In ruling on cross-motions for summary judgment, the superior court determined that Revenue and Taxation Code1 section 6353 does not exempt sales of geothermal steam from Sonoma County’s general retail sales tax. As a result, it ordered the Board of Equalization to commence collection of appropriate past and future taxes. We first hold that postjudgment amendment of section 6353 in 1986 was intended by the Legislature to make it clear that such sales are and have been exempt from local sales taxes under the statute. We then hold that the 1986 legislation may be applied…