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Legal Opinion

City of Gilroy v. State Board of Equalization

California Court of Appeal

Decided July 26, 1989No. A042074PublishedCited by 10 opinions

1Opinion of the Court

Opinion

ANDERSON, P. J.

In this opinion we resolve that the manufacturer’s sale of printed tickets to the California Lottery Commission (Lottery Commission) is not exempt from state or local taxation pursuant to Government Code section 8880.68. Accordingly, the City of Gilroy (Gilroy) is entitled to a writ of mandate compelling the State Board of Equalization (Board) to decide whether, consistent with this opinion and the resolution of certain additional defenses to taxability within the city’s borders pending before the Board, to tax the manufacturer’s gross receipts from the sale of printed…

2Cases cited14 opinions

  1. Lungren v. DeukmejianCalifornia Supreme Court · 1988
  2. People v. SimsCalifornia Supreme Court · 1982
  3. Lottery CaseSupreme Court of the United States · 1903
  4. Charles F. Champion, Appt. v. John C. Ames, United States MarshalSupreme Court of the United States · 1901
  5. International Business Machines v. State Board of EqualizationCalifornia Supreme Court · 1980

9 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Aguimatang v. California State LotteryCalifornia Court of Appeal · 1991
  2. Citicorp North America, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2000
  3. Maurer v. Indiana Department of State RevenueIndiana Tax Court · 1993
  4. In Re Marriage of BiddleCalifornia Court of Appeal · 1997
  5. Sego v. Santa Monica Rent Control BoardCalifornia Court of Appeal · 1997

5 more not listed; retrieve them via the Exa API.

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