Legal Opinion
City of South San Francisco v. Board of Equalization
California Court of Appeal
Decided December 18, 2014No. A137173; A137186PublishedCited by 4 opinions
1Opinion of the Court
Opinion
KLINE, P. J.
Under the Board of Equalization’s (SBE) interpretation of the Revenue and Taxation Code, all retail sales of tangible personal property stored, used, or consumed in California are subject, with limited exceptions, to either a state sales or use tax. SBE applies a state sales tax when a California business is involved in the sale and title to the property passes to the customer in California. (See Rev. & Tax. Code, §§ 6006, subd. (a), 6010.5, 6051; Cal. U. Com. Code, § 2401, subd. (2).) If these two conditions are not satisfied, the sale is subject to a use tax. (See Rev. &…
2Cases cited31 opinions
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- California Teachers Ass'n v. Governing Board of Rialto Unified School DistrictCalifornia Supreme Court · 1997
- Murphy v. Kenneth Cole Productions, Inc.California Supreme Court · 2007
- Estate of McDillCalifornia Supreme Court · 1975
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3Cited by4 opinions
- City of Fontana v. Cal. Dep't of Tax & Fee Admin., California Court of Appeal, 5th District2017
- City of Fontana v. Cal. Dep't of Tax & Fee Admin., California Court of Appeal, 5th District2017
- City of Fontana v. Cal. Dept. of Tax and Fee AdministrationCalifornia Court of Appeal · 2017
- City of Fontana v. Calif. Dept. of Tax and Fee etc.California Court of Appeal · 2017