Legal Opinion
Lyon Metal Products, Inc. v. St. Bd. of Equalization
California Court of Appeal
Decided October 24, 1997No. A076008PublishedCited by 3 opinions
1Opinion of the Court
Opinion
PETERSON, P. J.
Appellant State Board of Equalization (Board) contends the trial court erred when it held California’s state sales tax was invalid to the extent it applied to drop shipments of goods from California wholesalers directly to retail customers inside California. We agree with the Board. Contrary to the trial court’s conclusion, the drop shipments in issue here are explicitly made subject to the state retail sales tax by the provisions of the second paragraph of Revenue and Taxation Code 1 section 6007. Further, again contrary to the trial court’s conclusion, section 6007 is…
2Cases cited8 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Camps Newfound/Owatonna, Inc. v. Town of HarrisonSupreme Court of the United States · 1997
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
- Southern Pac. Co. v. GallagherSupreme Court of the United States · 1939
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3Cited by3 opinions
- Loeffler v. Target CorporationCalifornia Supreme Court · 2014
- Searles Valley Minerals Operations, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 2008
- D & H Distributing Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2017