Legal Opinion
Dell, Inc. v. Superior Court
California Court of Appeal
Decided January 31, 2008No. Al 18657PublishedCited by 9 opinions
1Opinion of the Court
Opinion
SEPULVEDA, J.
Several consumers brought actions contesting the imposition of sales and use taxes on optional service contracts sold with computers. In this action, plaintiffs sued Dell for unfair and deceptive business practices for collecting tax on the service contracts, and Dell cross-complained against the California State Board of Equalization (SBE) for a refund of the disputed taxes Dell remitted to the tax agency. (Bus. & Prof. Code, § 17200; Civ. Code, § 1770; Rev. & Tax. Code, § 6901.) The parties agreed to a bench trial on the discrete issue of whether the sales of service…
2Cases cited18 opinions
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
- Preston v. State Board of EqualizationCalifornia Supreme Court · 2001
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3Cited by9 opinions
- Loeffler v. Target CorporationCalifornia Supreme Court · 2014
- Lucent Technologies, Inc. v. Board of EqualizationCalifornia Court of Appeal · 2015
- City of South San Francisco v. Board of EqualizationCalifornia Court of Appeal · 2014
- Loeffler v. Target CorporationCalifornia Supreme Court · 2014
- 5th AND LA v. Western Waterproofing Co., Inc.California Court of Appeal · 2023
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