Medtronic USA v. Cal. Dept. of Tax & Fee Admin.

Filed 4/16/25 CERTIFIED FOR PUBLICATION THE COURT OF APPEAL OF THE STATE OF CALIFORNIA FIRST APPELLATE DISTRICT DIVISION TWO MEDTRONIC USA, INC., Plaintiff and Appellant, A169290 v. CALIFORNIA DEPARTMENT OF (City & County of San TAX AND FEE ADMINISTRATION, Francisco Super. Ct. No. CGC-22-599205) Defendant and Respondent. Medtronic USA, Inc., (Medtronic) manufactures “RICMS,” two types of insertable cardiac monitors, which it describes as “slim, headless heart monitoring devices that are implanted subcutaneously in a patient’s chest that captures ECG [electrocardiogram] needed by a physician…