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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Court Decisions
A B C D E F G H I J K L M N O P R S T U V W Y
C
City of Gilroy v. State Board of Equalization … (1989)
City Has Standing to Challenge Board’s Actions to Reclaim Sales Tax Revenue From City
Scientific Games, Inc., a lottery ticket printer, paid sales taxes on its sales of printed lottery tickets to the California Lottery Commission. Scientific Games was granted a refund for these taxes from the Board, pursuant to the exemption for sale of lottery tickets under Government Code section 8880.68. The City of Gilroy, a recipient of sales taxes from the Board, sought declaratory and injunctive relief, as well as a writ of mandate directing the Board to reverse its refund decision and to collect and transmit taxes from Scientific Games to Gilroy. The court of appeal affirmed the trial court’s decision denying the City of Gilroy’s petition for writ of mandate, ruling that the City of Gilroy lacked standing to challenge the decision, but reversed the trial court’s ruling as to prospective taxation, holding that the sale of printed tickets did not come within the section 8880.68 exemption, which was intended to apply to the sale of tickets to the public. City of Gilroy v. State Board of Equalization (1989) 212 Cal.App.3d 589.