Humane Society of the United States v. State Board of Equalization

Opinion

HAERLE, Acting P. J.

I. INTRODUCTION

Pursuant to Code of Civil Procedure section 526a (hereafter section 526a) authorizing taxpayer actions attacking government “waste,” appellants Humane Society of the United States (Humane Society) and several individual California taxpayers filed this action seeking to bar, in part, the implementation of a 2001 amendment to Revenue and Taxation Code, section 6356.5. That statute provides an exemption from California sales and use taxes for the gross receipts for “farm equipment and machinery . . . used primarily ‘in producing and harvesting…