Legal Opinion
Wallace Berrie & Co. v. State Board of Equalization
California Supreme Court
Decided October 21, 1985No. L.A. 31967PublishedCited by 45 opinions
1Opinion of the Court
Opinion
REYNOSO, J.
Plaintiff Wallace Berrie & Company, Inc. (Berrie) appeals from a judgment denying recovery of certain taxes paid under protest.
The issue is whether a wholesaler must pay a use tax on product-oriented display racks it provides retailers “free” with a minimum purchase of the merchandise to be displayed. We conclude that the regulation imposing a use tax under these circumstances is valid and the tax must be paid.
The facts are uncontroverted. Berrie, a California corporation, purchases and sells wholesale novelty items, such as stuffed animals, humorous plaques and key chains.…
2Cases cited19 opinions
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Agricultural Labor Relations Board v. Superior CourtCalifornia Supreme Court · 1976
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Rivera v. City of FresnoCalifornia Supreme Court · 1971
- Ralphs Grocery Co. v. ReimelCalifornia Supreme Court · 1968
14 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
- Agnew v. State Board of EqualizationCalifornia Supreme Court · 1999
- Preston v. State Board of EqualizationCalifornia Supreme Court · 2001
- Gilbert Hyatt v. Betty YeeCourt of Appeals for the Ninth Circuit · 2017
- Trailer Train Co. v. State Board of EqualizationCalifornia Court of Appeal · 1986
40 more not listed; retrieve them via the Exa API.