Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Table of Cases


A    B    C    D    E    F    G    H    I    J    K    L    M    N    O    P    Q    R    S    T    U    V    W    Y



A


A and M Records, Inc. v. State Board of Equalization (1988) 204 Cal.App.3d 358. … … 6006, … 6362.5

A. S. Schulman Electric Co. v. State Board of Equalization (1975) 49 Cal.App.3d 180 … … 6016.5

Action Trailer Sales, Inc. v. State Board of Equalization (1975) 54 Cal.App.3d 125 … … 6006

Aerospace Corporation v. State Board of Equalization (1990) 218 Cal.App.3d 1300 … … 6381

Agnew v. State Board of Equalization (1999) 21 Cal.4th 310 … … 6931

Agnew v. State Board of Equalization (2005) 134 Cal.App.4th 899 … … 7156

Agua Caliente v. Hardin (2000) 223 F.3d 1041 … … 6931

Aircraft Tank Service, Inc. v. State Board of Equalization (1964) 224 Cal.App.2d 582 … … 6006, … 6012

Alan Van Vliet Enterprises, Inc. v. State Board of Equalization (1977)
65 Cal.App.3d 964 … … 6355

Alaska Packers Ass'n. v. State of California (1955) 136 Cal.App.2d 586 … … 6352

Albers v. State Board of Equalization (1965) 237 Cal.App.2d 494, cert. denied (1966) 383 U.S. 960 … … 6006

American Airlines v. State Board of Equalization (1963) 216 Cal.App.2d 180 … 6009.1

American Distilling Co. v. State Board of Equalization (1942) 55 Cal.App.2d 799 … 6007

American Fidelity Fire Insurance Co. v. State Board of Equalization (1973) 34 Cal.App.3d 51, cert. denied (1974) 415 U.S. 990 … 6701

American Hospital Supply Corp. v. State Board of Equalization (1985) 169 Cal.App.3d 1088 … 6363.6 , … 7051

Anders v. State Board of Equalization (1947) 82 Cal.App.2d 88 … 6012

Artisan Woodworkers, In re (Ward v. Board of Equalization) (9th Cir. 2000) 204 F3d 888 … 6591

Asher v. Johnson (1938) 26 Cal.App.2d 403 … 6931

Associated Beverage Company, Inc. v. State Board of Equalization (1990) 224 Cal.App.3d 192 … 6015 , … 6364

Atari, Inc. v. State Board of Equalization (1985) 170 Cal.App.3d 665 … 6007 , … 6932

Atchison, Topeka and Santa Fe Railway Co. v. State Board of Equalization (1955)
131 Cal.App.2d 677 … 6008 , … 6009.1 , … 6352

Atchison, Topeka and Santa Fe Railway Co. v. State Board of Equalization (1956)
139 Cal.App.2d 411 … 6201 , … 6352

Automatic Canteen Co. v. State Board of Equalization (1965) 238 Cal.App.2d 372 … 6007



B


Bank of America v. State Board of Equalization (1962) 209 Cal.App.2d 780 … 6013 , … 6015 , … 6203

Banken v. State Board of Equalization (1947) 79 Cal.App.2d 572 … 6006

Bar Master, Inc. v. State Board of Equalization (1976) 65 Cal.App.3d 408 … 6006.3

Barnes v. State Board of Equalization (1981) 118 Cal.App.3d 994 … 6932

Beatrice Co. v. State Board of Equalization (1993) 6 Cal.4th 767 … 6006

Beeline Fashions, Inc. v. State Board of Equalization (1976) 56 Cal.App.3d 389 … 6011

Beneficial Standard Life Ins. Co. v. State Board of Equalization (1962) 199 Cal.App.2d 18 … 6203 , … 6352

Bigsby v. Johnson (1941) 18 Cal.2d 860 6051

Borders Online, LLC v. State Board of Equalization (2005) 129 Cal.App.4th 1179 … 6203

Boteler; State Board of Equalization v. (9th Cir. 1942) 131 F.2d 386 … 6015

Botney v. Sperry and Hutchinson Co. (1976) 55 Cal.App.3d 49 … 6012

Brandtjen and Kluge v. Fincher (1941) 44 Cal.App.2d Supp. 939 … 6203

Buckles; People v. (1943) 57 Cal.App.2d 76 6481, 6812

Burroughs Corp. v. State Board of Equalization (1984) 153 Cal.App.3d 1152 … 6009



C


C. R. Fedrick, Inc. v. State Board of Equalization (1974) 38 Cal.App.3d 385,
cert. denied (1975) 419 U.S. 1120 … 6007.5 , … 6384

C. R. Fedrick, Inc. v. State Board of Equalization (1988) 204 Cal.App.3d 252 … 6384

California Institute of Technology v. Johnson (1942) 55 Cal.App.2d 856 … 6352

California State Board of Equalization v. see name of defendant

Cal-Metal Corp. v. State Board of Equalization (1984) 161 Cal.App.3d 759 … 6006

Campbell Industries v. State Board of Equalization (1985) 167 Cal.App.3d 863 … 6368

Canteen Corp. v. State Board of Equalization (1985) 174 Cal.App.3d 952 6359.4 , … 6364

Capitol Records, Inc. v. State Board of Equalization (1984) 158 Cal.App.3d 582 … 6006.3 , … 6362.5

Carleton; State Board of Equalization v. (1990) 223 Cal.App.3d 1607 … 6701

Casey v. Bonelli (1949) 93 Cal.App.2d 253 … 6931

Cedars-Sinai Medical Center v. State Board of Equalization (1984) 162 Cal.App.3d 1182 … 6006

Century Geophysical Corp. v. California Board of Equalization (9th Cir. 1977) 564 F.2d 342 … 6812

Chahine v. State Board of Equalization (1990) 222 Cal.App.3d 485 … 6902

Chapman Chinchilla Sales Co. v. Johnson (1942) 49 Cal.App.2d 195 … 6007

Chemed Corp. v. State Board of Equalization (1987) 192 Cal.App.3d 967 … 6006.5

Chevron U.S.A. Inc. v. State Board of Equalization (1997) 53 Cal.App.4th 289 … 6396

Chicago Bridge and Iron Co. v. Johnson (1941) 19 Cal.2d 162 … 6352

Chula Vista Electric Co. v. State Board of Equalization (1975) 53 Cal.App.3d 445 … 6016.5 , … 6381 , … 6384

City of Gilroy v. State Board of Equalization (1989) 212 Cal.App.3d 589 … 6016

City of San Joaquin v. State Board of Equalization (1970) 9 Cal.App.3d 365 … 6006

Clary v. Basalt Rock Co. (1950) 99 Cal.App.2d 458 … 6051 , … 6053

Clauson; People v. (1964) 231 Cal.App.2d 374 … 6711

Coast Elevator Co. v. State Board of Equalization (1975) 44 Cal.App.3d 576 … 6006

Coast Elevator Co. v. State Board of Equalization (1986) 186 Cal.App.3d 206 … 6011

Coast Radio Products; California State Board of Equalization v. (9th Cir. 1955) 228 F.2d 520 … 7051

Coca-Cola Co. v. State Board of Equalization (1945) 25 Cal.2d 918 … 6364

Continental Water Conditioning of the Bay Area, Inc. v. State Board of Equalization (1989)
207 Cal.App.3d 783 … 6006

Corbett v. Printers and Publishers Corp., Ltd. (9th Cir. 1942) 127 F.2d 195 … 6931

County of Sonoma v. State Board of Equalization (1987) 195 Cal.App.3d 982 … 6353

Culligan Water Conditioning v. State Board of Equalization (1976) 17 Cal.3d 86 … 6006.3 , … 7051

Current, Inc. v. State Board of Equalization (1994) 24 Cal.App.4th 382 … 6203



D


Davis Wire Corp. v. State Board of Equalization (1976) 17 Cal.3d 761 … 6006.5 , … 6014 , … 6015 , … 6019

De Aryan v. Akers (1939) 12 Cal.2d 781, cert. denied (1939) 308 U.S. 581 … 6053

Debtor Reorganizers, Inc. v. State Board of Equalization (1976) 58 Cal.App.3d 691 … 6005 , … 6015 , … 6201

Decorative Carpets, Inc. v. State Board of Equalization (1962) 58 Cal.2d 252 … 6054.5 , … 6901

Dell, Inc. v. Superior Court (2008) 159 Cal.App.4th 911 … 6012

Delta Air Lines, Inc. v. State Board of Equalization (1989) 214 Cal.App.3d 518 … 6385

Diamond National Corp. v. State Board of Equalization (1976) 425 U.S. 268 (47 L.Ed.2d 780) … 6051

Diamond National Corp. v. State Board of Equalization (1976) 60 Cal.App.3d 283 on remand from
425 U.S. 268 … 6052

Diebold, Inc. v. State Board of Equalization (1959) 168 Cal.App.2d 628 … 6051 , … 6352

Direct Marketing Association, Inc. v. Bennett (9th Cir. 1990) 916 F.2d 1451 … 6203

Douglas Aircraft Co., Inc. v. Johnson (1939) 13 Cal.2d 545 … 6201

Duffy v. State Board of Equalization (1984) 152 Cal.App.3d 1156 … 6006 , … 6932

Durkin v. Durkin (1955) 133 Cal.App.2d 283 … 6756



E


Eisenberg's White House, Inc. v. State Board of Equalization (1945) 72 Cal.App.2d 8 … 6012

Engs Motor Truck Co. v. State Board of Equalization (1987) 189 Cal.App.3d 1458 … 6396 , … 6421

Estate of: see name of party



F


Felt and Tarrant Manufacturing Co. v. Gallagher (1939) 306 U.S. 62 … 6201 , … 6203

Fischbach and Moore, Inc. v. State Board of Equalization (1981) 117 Cal.App.3d 627 … 6381

Flying Tiger Line Inc. v. State Board of Equalization (1958) 157 Cal.App.2d 85 … 6352 , … 6366

Framingham Acceptance Corp. v. State Board of Equalization (1987) 191 Cal.App.3d 461 … 6006

Frito Co. v. State Board of Equalization (1961) 192 Cal.App.2d 331 6015



G


Gabriel; People v. (1943) 57 Cal.App.2d 788 … 6812

Garg; People v. (1993) 16 Cal.App.4th 357 … 6711

Garg v. State Board of Equalization (1997) 53 Cal.App.4th 199 … 7156

Garrett Corp. v. State Board of Equalization (1961) 189 Cal.App.2d 504 … 6366

General Business Systems, Inc. v. State Board of Equalization (1984) 162 Cal.App.3d 50 … 6010.9

General Electric Co. v. State Board of Equalization (1952) 111 Cal.App.2d 180 … 6006 , … 6015

Glass-Tite Industries, Inc. v. State Board of Equalization (1968) 266 Cal.App.2d 691 … 6006.5 , … 6014

Goggin; California State Board of Equalization v. (9th Cir. 1951) 191 F.2d 726,
cert. denied (1952) 342 U.S. 909 … 6005 , … 6015

Goggin; California State Board of Equalization v. (9th Cir. 1957) 245 F.2d 44, cert. denied (1957) 353 U.S. 961 … 6201

Goggin; State Board of Equalization v. (9th Cir. 1950) 183 F.2d 489, cert. denied (1950) 340 U.S. 891 … 6511 , … 6565

Good Humor Co. v. State Board of Equalization (1957) 152 Cal.App.2d 873 … 6007 , … 6364

Good Sheperd Lutheran Home v. State Board of Equalization (1983) 139 Cal.App.3d 876 … 6375

Gough Industries v. Rothman (9th Cir. 1971) 446 F.2d 536; cert. denied (1972) 405 U.S. 916 … 6055 , … 6591

Gough Industries, Inc. v. State Board of Equalization (1959) 51 Cal.2d 746, cert. denied (1959)
359 U.S. 1011 … 6352

Graham Brothers, Inc. v. City of Los Angeles (1935) 6 Cal.App.2d 203 … 6051

Grazer; People v. (1956) 138 Cal.App.2d 274 … 6006

Great American Ins. Co.; People v. (1963) 222 Cal.App.2d 552 … 6701

Greenblatt v. State Board of Equalization (1957) 148 Cal.App.2d 619 … 6015



H


H. J. Heinz Co. v. State Board of Equalization (1962) 209 Cal.App.2d 1 … 6009.1 , … 6364

H-R Truck and Equipment Co. v. State Board of Equalization (1958) 166 Cal.App.2d 378 … 6385

Hart's Drive-In Corp. v. State Board of Equalization (1956) 145 Cal.App.2d 657 … 6359

Hawley v. Johnson (1943) 58 Cal.App.2d 232 … 6012

Hayward Building Material Co. v. State Board of Equalization (1958) 164 Cal.App.2d 607 … 6015

Helms Bakeries v. State Board of Equalization (1942) 53 Cal.App.2d 417 … 6931

Herbert's of Los Angeles; People v. (1935) 3 Cal.App.2d 482 … 6051

Henry's Restaurants of Pomona, Inc. v. State Board of Equalization (1973) 30 Cal.App.3d 1009 … 6359

Hibernia Bank v. State Board of Equalization (1985) 166 Cal.App.3d 393 … 6051

Hochwender; People v. (1942) 20 Cal.2d 181 … 6051 , … 6711

Holland Furnace Co. v. State Board of Equalization (1960) 177 Cal.App.2d 672 … 6902

Home Owner's Loan Corporation v. Hansen (1940) 38 Cal.App.2d 748 … 6738

Honeywell, Inc. v. State Board of Equalization (1975) 48 Cal.App.3d 897 … 6006 , … 6007 , … 6934

Honeywell, Inc. v. State Board of Equalization (1982) 128 Cal.App.3d 739 … 6011 , … 6091

Honeywell, Inc. v. State Board of Equalization (1975) 48 Cal.App.3d 907 … 6006 , … 6015 , … 6384 , … 6931 , … 7051

Hotel Del Coronado Corp. v. State Board of Equalization (1971) 15 Cal.App.3d 612 … 6006.5

Howell, In re (9th Cir. 1984) 731 F.2d 624, cert. denied (1984) 469 U.S. 933 … 6384



I


Imperial County; People v. (1946) 76 Cal.App.2d 572 … 6013 , … 6051 , … 6202 , … 6352

In re: see name of party

Independent Iron Works, Inc. v. State Board of Equalization (1959) 167 Cal.App.2d 318 … 6484

Industrial Asphalt, Inc. v. State Board of Equalization (1992) 5 Cal.App.4th 1237 … 6006 , … 6006.5

Institute in Basic Youth Conflicts, Inc. v. State Board of Equalization (1985) 166 Cal.App.3d 1093 … 6352

Intellidata, Inc. v. State Board of Equalization (1983) 139 Cal.App.3d 594 … 6006

International Business Machines v. State Board of Equalization (1980) 26 Cal.3d 923 … 6006



J


Jacobs, Estate of: (1943) 61 Cal.App.2d 152 … 6756

Javor v. State Board of Equalization (1974) 12 Cal.3d 790 … 6054.5 , … 6901

Javor v. State Board of Equalization (1977) 73 Cal.App.3d 939 … 6901 , … 6902 , … 6935

Jerron West, Inc. v. California State Board of Equalization (9th Cir. 1997) 129 F.3d 1334 … 6931

Jimmy Swaggart Ministries v. Board of Equalization of California (1990) 493 U.S. 378; 107 L.Ed.2d 796 … 6352

Jordan v. Department of Motor Vehicles (1999) Cal.App.4th … 6262

Jordan et al. v. Department of Motor Vehicles et al. (2002) 100 Cal.App.4th 431 … 6909



K


Kamp v. Johnson (1940) 15 Cal.2d 187 … 6015

Kaiser Steel Corporation v. State Board of Equalization (1979) 24 Cal.3d 188 … 6007

King v. State Board of Equalization (1972) 22 Cal.App.3d 1006 … 6016.5

Kirk v. Johnson (1940) 37 Cal.App.2d 224 … 6007

Knudsen Dairy Products Co. v. State Board of Equalization (1970) 12 Cal.App.3d 47 … 6812



L


L.A.J., Inc. v. State Board of Equalization (1974) 38 Cal.App.3d 549 … 6012

Ladd v. State Board of Equalization (1973) 31 Cal.App.3d 35 … 6006

Levine v. State Board of Equalization (1956) 142 Cal.App.2d 760 … 6009.1, … 6094, … 6352

Livingston Rock and Gravel Co., Inc. v. De Salvo (1955) 136 Cal.App.2d 156 … 6051, … 6053

Lockheed Aircraft Corp. v. State Board of Equalization (1978) 81 Cal.App.3d 257 … 6007, … 6009, … 6244, … 6381

Los Angeles City High School District v. State Board of Equalization (1945) 71 Cal.App.2d 486 … 6005, … 6013

Los Angeles Lumber Products Co., Ltd. In re (S.D. Cal. 1942) 45 F.Supp. 77 … 6356

Luer Packing Co. v. State Board of Equalization (1950) 101 Cal.App.2d 99 … 6359, … 6364

Lykes Bros. Steamship Co., Inc. v. State Board of Equalization (1994) 23 Cal.App.4th 1421 … 6385

Lyon Metal Products, Inc. v. State Board of Equalization (1997) 58 Cal.App.4th 906,
cert. denied (1998) 524 U.S. 916; 141 L.Ed.2d 158 … 6007, … 6091



M


M. G. West Co. v. Johnson (1937) 20 Cal.App.2d 95 … 6352

Macrodyne Industries, Inc. v. State Board of Equalization (1987) 192 Cal.App.3d 579 … 6006

Maganini v. Quinn (1950) 99 Cal.App.2d 1 … 6481

Mahoney; People v. (1939) 13 Cal.2d 729 … 6714

Mapo, Inc. v. State Board of Equalization (1975) 53 Cal.App.3d 245 … 6006

Mantz v. State Board of Equalization (2003) 343 F3d 1207 … 6564

Maranville v. State Board of Equalization (1950) 99 Cal.App.2d 841 … 6006, … 7051

Marchica v. State Board of Equalization (1951) 107 Cal.App.2d 501 … 6487, … 6714

Market Street Railway Co. v. State Board of Equalization (1955) 137 Cal.App.2d 87 … 6007, … 6015, … 6051, … 7051

Matson Navigation Co. v. State Board of Equalization (1955) 136 Cal.App.2d 577 … 6352

McClain v. Sav-On Drugs … (2019)

McConville v. State Board of Equalization (1978) 85 Cal.App.3d 156 … 6094

McDonnell Douglas Corporation v. State Board of Equalization (1992) 10 Cal.App.4th 1413 … 6352

MCI Airsignal, Inc. v. State Board of Equalization (1991) 1 Cal.App.4th 1527 … 6006

Mercedes Benz v. State Board of Equalization (1982) 127 Cal.App.3d 871 … 6244

Meyer v. Bass (9th Cir. 1960) 281 F.2d 728 … 6756

Meyer v. State Board of Equalization (1954) 42 Cal.2d 376 … 6012, … 6015, … 6352

Meyer Construction Co. v. Corbett (N.D. Cal. 1934) 7 F.Supp. 616 … 6051

Miller; People v. (1964) 231 Cal.App.2d 374 … 6711

Mission Pak Co. v. State Board of Equalization (1972) 23 Cal.App.3d 120 … 6359

Modern Paint and Body Supply, Inc. v. State Board of Equalization (2001) 87 Cal.App.4th 703 … 6006, … 6010

Monterey County Ice and Development Co.; People v. (1938) 29 Cal.App.2d 421 … 6007

Montgomery Elevator v. State Board of Equalization (1981) 118 Cal.App.3d 887 … 6011

Montgomery Ward and Co. v. State Board of Equalization (1969) 272 Cal.App.2d 728,
cert. denied (1970) 396 U.S. 1040 … 6203, … 6247

Morris, Estate of: (1940) 37 Cal.App.2d 155 … 6451



N


National Aircraft Leasing, Ltd. v. State Board of Equalization (1979) 90 Cal.App.3d 549 … 6274, … 6366.1

National Geographic Society v. State Board of Equalization (1977) 430 U.S. 551 … 6203

National Railroad Passenger Corp. v. State Board of Equalization (N.D.Cal. 1986) 652 F.Supp. 923 … 6201

Navistar Internat. Transportation Corp. v. State Board of Equalization (1994) 8 Cal.4th 868 … 6006, … 6010.9

Nevada-California Electric Corp. v. Corbett (N.D.Cal. 1938) 22 F.Supp. 951 … 6931

Newco Leasing, Inc. v. State Board of Equalization (1983) 143 Cal.App.3d 120 … 6006, … 6292

Nortel Networks Inc. v. Board of Equalization (2011) 191 Cal.App.4th 125 … 6011, 6012

Northrop Corp. v. State Board of Equalization (1980) 110 Cal.App.3d 132 … 6006

Northwestern Pacific Railroad Co. v. State Board of Equalization (1943) 21 Cal.2d 524 … 6012, … 6051

Nymer; People v. (1945) 71 Cal.App.2d 550 … 6711



O


O'Kelley-Eccles Co. v. State of California (1958) 160 Cal.App.2d 60 … 6012

Occidental Life Ins. Co. v. State Board of Equalization (1982) 135 Cal.App.3d 845 … 6051

Oliver and Williams Elevator Corp. v. State Board of Equalization (1975) 48 Cal.App.3d 890 … 6006, … 7051

Ontario Community Foundation, Inc. v. State Board of Equalization (1984) 35 Cal.3d 811 … 6006.5

Overhead Electric Co. v. State Board of Equalization (1991) 227 Cal.App.3d 1230 … 6006

Overly Manufacturing Co. v. State Board of Equalization (1961) 191 Cal.App.2d 20 … 6007, … 6015

Owens-Corning Fiberglas Corp. v. State Board of Equalization (1974) 39 Cal.App.3d 532 … 6902



P


Pacific Coast Engineering Co. v. State of California (1952) 111 Cal.App.2d 31 … 6051

Pacific Employers Ins. Co.; People v. (1973) 36 Cal.App.3d 296 … 6701

Pacific Engineering Co. v. State of California (1952) 111 Cal.App.2d 31 … 6053

Pacific Gas and Electric Co. v. State Board of Equalization (1955)
134 Cal.App.2d 149, appeal dismissed (1956) 350 U.S. 979 … 6906

Pacific Pipeline Construction Co. v. State Board of Equalization (1958) 49 Cal.2d 729 … 6006.5

Pacific Southwest Airlines v. State Board of Equalization (1977) 73 Cal.App.3d 32 … 6366

Pacific Telephone and Telegraph Co. v. Gallagher (1939) 306 U.S. 182 … 6352

Paine v. State Board of Equalization (1982) 137 Cal.App.3d 438 … 7053, … 7054

Pan American World Airways, Inc. v. State Board of Equalization (1955) 131 Cal.App.2d 638 … 6366

Parfums-Corday, Inc. v. State Board of Equalization (1986) 187 Cal.App.3d 630 … 6006, … 6009.1

People v.: see name of defendant

Peterson Tractor Company v. State Board of Equalization (1962) 199 Cal.App.2d 662 … 6012

Philips and Ober Electric Co. v. State Board of Equalization (1991) 231 Cal.App.3d 723 … 6012

Pope v. State Board of Equalization (1988) 202 Cal.App.3d 73 … 6396

Pope and Talbot, Inc. v. State Board of Equalization (1960) 181 Cal.App.2d 721 … 6352

Preston v. State Board of Equalization (2001) 25 Cal.4th 197 … 6011, … 6012

Purdue Frederick Co. v. State Board of Equalization (1990) 218 Cal.App.3d 1021 … 6369

Puritan Ice Co.; People v. (1944) 24 Cal.2d 645 … 6007



Q



R


Redding Ford v. California State Board of Equalization (9th Cir. 1983) 722 F.2d 496,
cert. denied (1984) 469 U.S. 817 … 6931

Redwood Empire Publishing Co. v. State Board of Equalization (1989) 207 Cal.App.3d 1334 … 6362.7

Renovizor's, Inc. In re (9th Cir. 2002) 282 F.3d 1233 … 6485

Richard Boyd Industries, Inc. v. State Board of Equalization (2001) 89 Cal.App.4th 706 … 6006, … 6010

Richfield Oil Corp. v. State Board of Equalization (1946) 329 U.S. 69 … 6352

Riley B's, Inc. v. State Board of Equalization (1976) 61 Cal.App.3d 610 … 6481

Roth Drugs, Inc. v. Johnson (1936) 13 Cal.App.2d 720 Chapter 2



S


Safeway Stores, Inc. v. State Board of Equalization (1957) 148 Cal.App.2d 299 … 6364

Santa Barbara Optical Co., Inc. v. State Board of Equalization (1975) 47 Cal.App.3d 244 … 6901, … 6932

Santa Clara Sand and Gravel Co. v. State Board of Equalization (1964) 225 Cal.App.2d 676 … 6006, … 6016, … 6051

Santa Fe Energy Co. v. State Board of Equalization (1984) 160 Cal.App.3d 176 … 6006.5

Satco, Inc. v. State Board of Equalization (1983) 144 Cal.App.3d 12 … 6385

Sav-On Drugs, Inc. v. Superior Court (1975) 15 Cal.3d 1 … 7056

Sav-On Drugs; McClainv. … (2019)

Schaffer v. State Board of Equalization (1952) 109 Cal.App.2d 574 … 6931

Schneider, Estate of: (1944) 62 Cal.App.2d 463 … 6931

Schnyder v. State Board of Equalization (2002) 101 Cal.App.4th 538 … 6812

Scholastic Book Clubs, Inc. v. State Board of Equalization (1989) 207 Cal.App.3d 734 … 6203

Schur v. Johnson (1934) 2 Cal.App.2d 680 … 6931

Schwartz; People v. (1947) 31 Cal.2d 59 … 6091, … 6714, … 7053

Searles Valley Minerals Operations Incorporated v. State Board of Equalization (2008) 160 Cal.App.4th 514 … 6016

Select Base Materials, Inc. v. State Board of Equalization (1959) 51 Cal.2d 640 … 6012

Shell Oil Co. v. State Board of Equalization (1966) 64 Cal.2d 713, appeal dismissed (1967)
386 U.S. 211 … 6352

Sierra Summit, Inc.; California State Board of Equalization v. (1989) 490 U.S. 844 … 6005, … 6015, … 6352

Simplicity Pattern Co. Inc. v. State Board of Equalization (1980) 27 Cal.3d 900 … 6006.5, … 6007, … 6016, … 6016.5

Skinner; People v. (1941) 18 Cal.2d 349 … 6737

Sluggo's Chicago Style, Inc., In re: (9th Cir. 1990) 912 F.2d 1073 … 6480.7, … 6701

Smejkal; People v. (1968) 266 Cal.App.2d 971 … 6711

Snoozie Shavings, Inc. v. State Board of Equalization (1979) 97 Cal.App.3d 771 … 6931

South Dakota v. Wayfair, Inc., et al. … (2018)

Southern California Edison Co. v. State Board of Equalization (1972) 7 Cal.3d 652 … 6012

Southern Pacific Co. v. Gallagher (1939) 306 U.S. 167 … 6352

Southern Pacific Equipment Co. v. State Board of Equalization (1971) 16 Cal.App.3d 302 … 6385

Sprint Communications Company v. State Board of Equalization (1995) 40 Cal.App.4th 1254 … 6487, … 6901

Standard Oil Co. v. Johnson (1939) 33 Cal.App.2d 430 … 6352

Standard Oil Co. v. Johnson (1942) 56 Cal.App.2d 411 … 6352

Standard Oil Co. v. Johnson (1944) 24 Cal.2d 40 … 6352

Standard Oil Co. v. State Board of Equalization (1965) 232 Cal.App.2d 91 … 6016

Standard Oil Company of California v. State Board of Equalization (1974) 39 Cal.App.3d 765 … 6353

Standard Oil Co. of California v. State Board of Equalization (1936) 6 Cal.2d 557 … 6931

State Board of Equalization v. Superior Court (barnesandnoble.com llc) (2006) 138 Cal.App.4th 951 … 6933

State Board of Equalization v. see name of defendant

Sternoff v. State Board of Equalization (1980) 103 Cal.App.3d 828 … 6009

Stewart v. State of California (1969) 272 Cal.App.2d 345 … 6756

Stockton Kenworth, Inc. v. State Board of Equalization (1984) 157 Cal.App.3d 334 … 6009.1

Sugarman v. State Board of Equalization (1958) 51 Cal.2d 361 … 6352

Sunshine Art Studios of California v. State Board of Equalization (1974) 39 Cal.App.3d 223 … 6015

Superior Court (Petroleum Contractors, Inc.); State Board of Equalization v. (1980)
111 Cal.App.3d 568 … 6902, … 6932

Superior Court (O'Hara and Kendall Aviation, Inc.); State Board of Equalization v. (1985) 39 Cal.3d 633 … 6931

Superior Court (Associated Sales Tax Consultants); State Board of Equalization v. (1992)
10 Cal.App.4th 1177 … 7056

Sutter Packing Co. v. State Board of Equalization (1956) 139 Cal.App.2d 889 … 6006.5

Szabo Food Service, Inc. of California v. State of Board of Equalization (1975)
46 Cal.App.3d 268 … 6012, … 6359



T


Teed v. State Board of Equalization (1936) 12 Cal.App.2d 162 … 6931

Tetra Pak, Inc. v. State Board of Equalization (1991) 234 Cal.App.3d 1751 … 7070

Tobi Transport, Inc. v. State Board of Equalization (1980) 104 Cal.App.3d 730 … 6012

Touche Ross and Co. v. State Board of Equalization (1988) 203 Cal.App.3d 1057 … 6010.9

Treasure Island Catering Co., Inc. v. State Board of Equalization, (1941) 19 Cal.2d 181 … 6359

Twaits v. State Board of Equalization (1949) 93 Cal.App.2d 796 … 6363



U


U. S. Industries, Inc. v. State Board of Equalization (1962) 198 Cal.App.2d 775 … 6006.5

Union League Club v. Johnson (1941) 18 Cal.2d 275 … 6013

U. S. Lines, Inc. v. State Board of Equalization (1986) 182 Cal.App.3d 529 … 6006, … 6012

Union Oil Co. v. Johnson (1943) 58 Cal.App.2d 636 … 6094

Union Oil Co. v. State Board of Equalization (1963) 60 Cal.2d 441, appeal dismissed (1964)
377 U.S. 404 … 6009, … 6203, … 6352

Union Oil v. State Board of Equalization (1990) 224 Cal.App.3d 665 … 6358.1

United States v. California (1993) 507 U.S. 746, 123 L.Ed.2d 528 … 6384

United States v. California State Board of Equalization (9th Cir. 1982) 683 F.2d 316 … 6381

United States v. State Board of Equalization (9th Cir. 1976) 536 F.2d 294 … 6051, … 6381

United States v. State Board of Equalization (9th Cir. 1980) 639 F.2d 458 … 6352

United States v. State Board of Equalization (9th Cir. 1981) 650 F.2d 1127, aff'd 456 (1982) U.S. 901 … 6381

United States v. State of California (9th Cir. 1960) 281 F.2d 726 … 6756

United States Fire Insurance Co.; People v. (1976) 61 Cal.App.3d 231 … 6711

Universal Engineering Co., Ltd. v. State Board of Equalization (1953) 118 Cal.App.2d 36 … 6006

Universal Film Exchanges, Inc.; People v. (1950) 34 Cal.2d 649 … 6487



V


V. O. Motors, Inc. v. State Board of Equalization (9th Cir. 1982) 691 F.2d 871 … 6931



W


Wallace Berrie and Co. v. State Board of Equalization (1985) 40 Cal.3d 60 … 6006

Warfel; People v. (1958) 162 Cal.App.2d 400 … 6756

West Publishing Co.; People v. (1950) 35 Cal.2d 80 … 6203, … 6561, … 6711

West Publishing Co. v. Superior Court, San Francisco (1942) 20 Cal.2d 720 … 6203

Western Concrete Structures, Inc. v. State Board of Equalization (1977)
66 Cal.App.3d 543 … 6006

Western Contracting Corp. v. State Board of Equalization (1968) 265 Cal.App.2d 568 … 6201

Western Contracting Corp. v. State Board of Equalization (1974) 39 Cal.App.3d 341 … 6051

Western Lithograph Co. v. State Board of Equalization (1938) 11 Cal.2d 156, 777 … 6352

Western Pacific RR Co. v. State Board of Equalization (1963) 213 Cal.App.2d 20 … 6009, … 6352

Wilkinson v. Wilkinson (1976) 51 Cal.App.3d 382 … 6757

Wirick; State Board of Equalization v. (2001) 93 Cal.App.4th 411 … 6829

Woo; State Board of Equalization v. (2000) 82 Cal.App.4th 481 … 6711

Woosley v. State of California (1992) 3 Cal.4th 758 … 6901, … 6904

Wright v. Standard Engineering Corp. (1972) 28 Cal.App.3d 244 … 6756



Y


Yamaha Corp. of America v. State Board of Equalization (1998) 19 Cal.4th 1 … 7051

Yamaha Corp. of America v. State Board of Equalization (1999) 73 Cal.App.4th 338 … 6201

Yosemite Park and Curry Co. v. Johnson (1938) 10 Cal.2d 770 … 6352

Youngstown Steel Products Co. v. State Board of Equalization (1957) 148 Cal.App.2d 205 … 6012