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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