TracFone Wireless, Inc. v. County of Los Angeles

Opinion

MANELLA, J.—

INTRODUCTION

Appellant TracFone Wireless, Inc. (TracFone), paid the County of Los Angeles (County) use taxes from its own funds, and later sought a refund when it determined that the long distance service it provided was tax exempt. Respondent County refused the request for a refund, and this action ensued. The trial court held that appellant lacked standing, because it was the service provider responsible for collecting the tax from the consumer, and thus not the intended “taxpayer” under the Los Angeles County Code section imposing the tax. The trial court also held that…