Legal Opinion
MCI Commc'ns Servs., Inc. v. Cal. Dep't of Tax & Fee Admin.
California Court of Appeal, 5th District
Decided September 24, 2018No. D072402PublishedCited by 12 opinions
1Opinion of the CourtGuerrero, J.
*640In this action for a state tax refund against the California Department of Tax and Fee Administration (CDTFA), Plaintiff MCI Communications Services, Inc. (MCI) appeals from a judgment of dismissal entered after the trial court sustained CDTFA's demurrer to MCI's first amended complaint without leave to amend.
The California Sales and Use Tax Law ( Rev. & Tax. Code, § 6001 et seq. )1 (SUTL) imposes sales and use taxes on retailers and purchasers for the sale, use, storage, or consumption of tangible personal property within California. Certain categories of property are excluded from the…
2Cases cited40 opinions
- Dyna-Med, Inc. v. Fair Employment & Housing CommissionCalifornia Supreme Court · 1987
- Lungren v. DeukmejianCalifornia Supreme Court · 1988
- Briggs v. Eden Council for Hope & OpportunityCalifornia Supreme Court · 1999
- McCall v. PacifiCare of California, Inc.California Supreme Court · 2001
- Hughes v. Board of Architectural ExaminersCalifornia Court of Appeal · 1998
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3Cited by12 opinions
- Preven v. City of L. A., California Court of Appeal, 5th District2019
- California Attorney General Opinion 25-603, California Attorney General Reports2026
- Dept. of Finance v. Commission on State MandatesCalifornia Court of Appeal · 2022
- Ferra v. Loews Hollywood HotelCalifornia Court of Appeal · 2019
- First American Title Insurance Co. v. Cal. Dept. of Tax and Fee Admin.California Court of Appeal · 2021
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