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Business Taxes Law Guide—Revision 2024

Sales And Use Tax Court Decisions

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

A


A & M Records, Inc. v. State Board of Equalization … (1988)

A. S. Schulman Electrical Co. v. State Board of Equalization … (1975)

Action Trailer Sales, Inc. v. State Board of Equalization … (1975)

Aerospace Corporation v. State Board of Equalization … (1990)

Agnew v. State Board of Equalization … (1999)

Agnew v. State Board of Equalization … (2005)

Agua Caliente Band of Cahuilla Indians v. Hardin … (2000)

Alan Van Vliet Enterprises, Inc. v. State Board of Equalization … (1977)

American Fidelity Fire Insurance Co. v. State Board of Equalization … (1973)

American Hospital Supply Corp. v. State Board of Equalization … (1985)

Artisan Woodworkers, In re (Ward v. Board of Equalization) … (2000)

Associated Beverage Co., Inc. v. State Board of Equalization … (1990)

Atari, Inc. v. State Board of Equalization … (1985)


B


Bar Master, Inc. v. State Board of Equalization … (1976)

Barnes v. State Board of Equalization … (1981)

Beatrice Co. v. State Board of Equalization … (1993)

Beline Fashions, Inc. v. State Board of Equalization … (1976)

Borders Online, LLC v. State Board of Equalization … (2005)

Botney v. Sperry and Hutchinson Co. … (1976)

Burroughs Corp. v. State Board of Equalization … (1984)


C


C. R. Fedrick, Inc. v. State Board of Equalization … (1974)

C. R. Fedrick, Inc. v. State Board of Equalization … (1988)

Cal-Metal Corp. v. State Board of Equalization … (1984)

Campbell Industries v. State Board of Equalization … (1985)

Canteen Corp. v. State Board of Equalization … (1985)

Capitol Records, Inc. v. State Board of Equalization … (1984)

Carleton; State Board of Equalization v. … (1990)

Carlson; California State Board of Equalization v. … (1970)

Cedars-Sinai Medical Center v. State Board of Equalization … (1984)

Chahine v. State Board of Equalization … (1990)

Chemed Corp. v. State Board of Equalization … (1987)

Chevron U.S.A. Inc. v. State Board of Equalization … (1997)

Chula Vista Electric Co. v. State Board of Equalization … (1975)

City of Bellflower v. Cohen … (2016)

City of Gilroy v. State Board of Equalization … (1989)

City of San Joaquin v. State Board of Equalization … (1970)

Coast Elevator Co. v. State Board of Equalization … (1975)

Coast Elevator Co. v. State Board of Equalization … (1986)

Continental Water Conditioning Co. v. State Board of Equalization … (1989)

County of Sonoma v. State Board of Equalization … (1987)

Cravens v. State Board of Equalization … (1997)

Culligan Water Conditioning v. State Board of Equalization … (1976)

Current, Inc. v. State Board of Equalization … (1994)


D


Davis Wire Corp. v. State Board of Equalization … (1976)

Debtor Reorganizers, Inc. v. State Board of Equalization … (1976)

Dell, Inc. v. Superior Court … (2008)

Delta Air Lines, Inc. v. State Board of Equalization … (1989)

Diamond National Corp. v. State Board of Equalization … (1976)

Direct Marketing Ass'n, Inc. v. Bennett … (1990)

Duffy v. State Board of Equalization … (1984)


E


Engs Motor Truck Co. v. State Board of Equalization … (1987)


F


First American Title Insurance Company v. California Department of Tax and Fee Administration … (2021)

Fischbach and Moore, Inc. v. State Board of Equalization … (1981)

Framingham Acceptance Corp. v. State Board of Equalization … (1987)


G


Garg; People v. … (1993)

Garg v. State Board of Equalization … (1997)

General Business Systems, Inc. v. State Board of Equalization … (1984)

GMRI, Inc. v. California Department of Tax and Fee Administration … (2018)

Good Shepherd Lutheran Home of the West v. State Board of Equalization … (1983)

Gough Industries, Inc. v. Rothman … (1971)

Grosz v. California Dept. of Tax & Fee Administration … (2023)


H


Harleston, In re; State Board of Equalization v. Harleston … (2002)

Henry's Restaurants of Pomona, Inc. v. State Board of Equalization … (1973)

Hibernia Bank v. State Board of Equalization … (1985)

Honeywell, Inc. v. State Board of Equalization … (1975)

Honeywell, Inc. v. State Board of Equalization … (1975)

Honeywell, Inc. v. State Board of Equalization … (1982)

Hotel Del Coronado v. State Board of Equalization … (1971)

Howell , In re … (1984)


I


Industrial Asphalt v. State Board of Equalization … (1992)

Institute in Basic Youth Conflicts, Inc. v. State Board of Equalization … (1985)

Intellidata Incorporated v. State Board of Equalization … (1983)

International Business Machines v. State Board of Equalization … (1980)


J


Javor v. State Board of Equalization … (1974)

Javor v. State Board of Equalization … (1977)

Jerron West, Inc. v. State Board of Equalization … (1997)

Jimmy Swaggart Ministries v. State Board of Equalization of California … (1990)

Jordan v. Dept. of Motor Vehicles … (1999)

Jordan et al. v. Department of Motor Vehicles et al. … (2002)


K


Kaiser Steel Corporation v. State Board of Equalization … (1979)

King v. State Board of Equalization … (1972)

Knudsen Dairy Products Co. v. State Board of Equalization … (1970)


L


L. A. J., Inc. v. State Board of Equalization … (1974)

Ladd v. State Board of Equalization … (1973)

Lockheed Aircraft Corporation v. State Board of Equalization … (1978)

Loeffler v. Target Corp. … (2014)

Lucent Technologies, Inc. v. State Board of Equalization … (2015)

Lykes Bros. Steamship Co., Inc. v. State Board of Equalization … (1994)

Lyon Metal Products, Inc. v. State Board of Equalization … (1997)


M


Macrodyne Industries, Inc. v. State Board of Equalization … (1987)

Mantz v. State Board of Equalization … (2003)

Mapo, Inc. v. State Board of Equalization … (1975)

McClain v. Sav-On Drugs … (2019)

McConville v. State Board of Equalization … (1978)

McDonnell Douglas Corporation v. State Board of Equalization … (1992)

MCI Airsignal, Inc. v. State Board of Equalization … (1991)

MCI Communications Services, Inc. v. California Department of Tax and Fee Administration … (2018)

Mercedes-Benz of North America, Inc. v. State Board of Equalization … (1982)

Mission Pak Co. v. State Board of Equalization … (1972)

Modern Paint and Body Supply, Inc. v. State Board of Equalization … (2001)

Montgomery Elevator Co. v. State Board of Equalization … (1981)

Montgomery Ward and Co. v. State Board of Equalization … (1969)


N


National Aircraft Leasing, Ltd. v. State Board of Equalization … (1979)

National Geographic Society v. State Board of Equalization … (1977)

National Railroad Passenger Corp. v. State Board of Equalization … (1986)

Navistar Internat. Transportation Corp. v. State Board of Equalization … (1994)

Newco Leasing, Inc., et al. v. State Board of Equalization … (1983)

Nortel Networks Inc. v. State Board of Equalization … (2011)

Northrop Corporation v. State Board of Equalization … (1980)


O


Occidental Life Insurance Co. v. State Board of Equalization … (1982)

Oliver and Williams Elevator Corp. v. State Board of Equalization … (1975)

Online Merchants Guild v. Maduros … (2023)

Ontario Community Foundation, Inc., et al. v. State Board of Equalization … (1984)

Overhead Electric Co. v. State Board of Equalization … (1991)

Owens-Corning Fiberglas Corp. v. State Board of Equalization … (1974)


P


Pacific Employers Ins. Co.; People v. … (1973)

Pacific Southwest Airlines v. State Board of Equalization … (1977)

Paine v. State Board of Equalization … (1982)

Parfums-Corday, Inc. v. State Board of Equalization … (1986)

Philips and Ober Electric Co. v. State Board of Equalization … (1991)

Pope v. State Board of Equalization … (1988)

Preston v. State Board of Equalization … (2001)

Purdue Frederick Co. v. State Board of Equalization … (1990)


Q


R


Redding Ford v. State Board of Equalization … (1983)

Redwood Empire Publishing Co. v. State Board of Equalization … (1989)

Renovizor's, Inc. , In re … (2002)

Richard Boyd Industries, Inc. v. State Board of Equalization … (2001)

Riley B's, Inc. v. State Board of Equalization … (1976)


S


Santa Barbara Optical Co., Inc. v. State Board of Equalization … (1975)

Santa Fe Energy Co. v. State Board of Equalization … (1984)

Satco, Inc. v. State Board of Equalization … (1983)

Sav-On Drugs, Inc. v. Superior Court … (1975)

Sav-On Drugs; McClain v.,
See McClain v. Sav-On Drugs … (2019)

Schnyder et al. v. State Board of Equalization … (2002)

Scholastic Book Clubs, Inc. v. State Board of Equalization … (1989)

Searles Valley Minerals Operations Incorporated v. State Board of Equalization … (2008)

Sierra Summit, Inc.; California State Board of Equalization v. … (1989)

Simplicity Pattern Co. v. State Board of Equalization … (1980)

Sluggo's Chicago Style, Inc. , In re … (1990)

Snoozie Shavings, Inc. v. State Board of Equalization … (1979)

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

Southern California Edison Co. v. State Board of Equalization … (1972)

Southern Pacific Equipment Co. v. State Board of Equalization … (1971)

Sperry and Hutchinson Co.; Botney v.,
See Botney v. Sperry and Hutchinson Co. … (1976)

Sprint Communications Co. v. State Board of Equalization … (1995)

Standard Engineering Corp.; Wright v.,
See Wright v. Standard Engineering Corp. … (1972)

Standard Oil Co. of California v. State Board of Equalization … (1974)

Sternoff v. State Board of Equalization … (1980)

Stettner v. Mercedes-Benz Financial Services USA, LLC … (2023)

Stewart v. State of California … (1969)

Stockton Kenworth, Inc. v. State Board of Equalization … (1984)

Sunshine Art Studios of California v. State Board of Equalization … (1974)

Superior Court (Associated Sales Tax Consultants); State Board of Equalization v. … (1992)

Superior Court (barnesandnoble.com llc); State Board of Equalization … (2006)

Superior Court (O'Hara and Kendall Aviation, Inc.); State Board of Equalization v. … (1985)

Superior Court (Petroleum Contractors, Inc.) v. State Board of Equalization … (1980)

Szabo Food Service, Inc. of California v. State Board of Equalization … (1975)


T


Target Corp.; Loeffler v.,
See Loeffler v. Target Corp. … (2014)

Tetra Pak, Inc. v. State Board of Equalization … (1991)

Tobi Transport, Inc. v. State Board of Equalization … (1980)

Touche Ross and Co. v. State Board of Equalization … (1988)


U


Union Oil Co. v. State Board of Equalization … (1990)

United States v. California … (1993)

United States v. California State Board of Equalization … (1981)

United States v. California State Board of Equalization … (1982)

United States v. State Board of Equalization … (1976)

United States v. State Board of Equalization … (1980)

United States Fire Insurance Co.; People v. … (1976)

United States Lines, Inc. v. State Board of Equalization … (1986)


V


V.O. Motors v. State Board of Equalization … (1982)


W


Wallace Berrie and Co. v. State Board of Equalization … (1985)

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

Western Concrete Structures, Inc. v. State Board of Equalization … (1977)

Western Contracting Corp. v. State Board of Equalization … (1974)

Wilkinson v. Wilkinson … (1976)

Wirick; State Board of Equalization v. … (2001)

Woo; State Board of Equalization v. … (2000)

Woosley v. State of California … (1992)

Wright v. Standard Engineering Corp. … (1972)


X


Y


Yamaha Corp. of America v. State Board of Equalization … (1998)

Yamaha Corp. of America v. State Board of Equalization … (1999)


Z