California Chamber of Commerce v. State Air Resources Board

HULL, J.,

Concurring and Dissenting.—I concur in part I of the opinion; as to part II, I dissent.

The majority concludes the cap-and-trade auction program is not a tax because (1) the purchase of auction credits by businesses is voluntary, (2) the purchasing entities receive “a thing of value” in the nature of a commodity by their purchase, that is, the right to pollute the air and (3) we need not be concerned in this appeal about the use of the auction proceeds.

On this record, (1) the purchase of auction credits by Morning Star Packing Company (Morning Star) or other businesses similarly…