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BTLG Table of Contents > Sales and Use Tax Court Decisions > C > City of South San Francisco v. State Bd. of Equalization … (2014)

Uniform Sales and Use Tax Court Decisions

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City of South San Francisco v. State Bd. of Equalization … (2014)

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The Uniform Local Sales Tax Law and the State Sales and Use Tax Law Are Identical When Determining Whether to Apply a Sales or Use Tax

Cities of Alameda, Brisbane, and South San Francisco petitioned for writ of mandate challenging the Board's determination that under Bradley–Burns Uniform Local Sales and Use Tax Law, state use tax rather than local sales tax applied to transactions where purchased items were shipped from out-of-state warehouses to California consumers after transactions were consummated at retail stores in California. The court of appeal concluded that where state use tax applied, so did local use tax under local tax statutes and regulations. The court also concluded that it was within the Board’s discretion to use the provisions of the Uniform Commercial Code to determine where sales take place in order to determine whether sales tax or use tax applies to given transactions. City of South San Francisco v. State Bd. of Equalization (2014) 232 Cal.App.4th 707.