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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)
In re Artisan Woodworkers (Ward v. Board of Equalization) (2000)
Associated Beverage Co., Inc. v. 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.O.D. Gas and Oil Co., Inc. v. State Board of Equalization … (1997)
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)
Century Geophysical Corp. v. California Board of Equalization … (1977)
Century Plaza Hotel Company v. City of Los Angeles … (1970)
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 Culver City v. State Bd. of Equalization … (1972)
City of Fillmore v. Board of Equalization … (2011)
City of Fillmore et al.; City of Industry et al. v. … (2011)
City of Fontana v. California Dept. of Tax and Fee Administration … (2017)
City of Gilroy v. State Board of Equalization … (1989)
City of Industry, et al. v. City of Fillmore, et al. … (2011)
City of Los Angeles; Century Plaza Hotel Company v. … (1970)
City of Palmdale, et al. v. State Board of Equalization, et al. … (2012)
City of Pomona v. State Bd. of Equalization … (1959)
City of San Joaquin v. State Board of Equalization … (1970)
City of San Joaquin v. State Board of Equalization … (1970)
City of South San Francisco v. State Bd. of Equalization … (2014)
Coast Elevator Co. v. State Board of Equalization … (1975)
Coast Elevator Co. v. State Board of Equalization … (1986)
Coleman v. County of Santa Clara … (1998)
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
Fischbach and Moore, Inc. v. State Board of Equalization … (1981)
Framingham Acceptance Corp. v. State Board of Equalization … (1987)
G
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 v. State Board of Equalization … (In re Harleston)
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)
Hoogasian Flowers, Inc. v. State Board of Equalization … (1994)
Hotel Del Coronado v. State Board of Equalization … (1971)
Howard Jarvis Taxpayers' Association v. State Board of Equalization … (1993)
Huntington Park Redevelopment Agency v. Martin … (1985)
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. California State Board of Equalization … (1997)
Jimmy Swaggart Ministries v. 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)
Kuykendall v. State Board of Equalization … (1994)
L
L. A. J., Inc. v. State Board of Equalization … (1974)
Ladd v. State Board of Equalization … (1973)
Loeffler v. Target Corp. … (2014)
Lucent Technologies, Inc. v. State Board of Equalization … (2015)
Lockheed Aircraft Corporation v. State Board of Equalization … (1978)
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)
Martin; Huntington Park Redevelopment Agency v. … (1985)
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)
Monterey Peninsula Taxpayers Association v. County of Monterey … (1992)
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. California 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. 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)
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)
Rider v. County of San Diego … (1991)
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. … (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. … (1976)
Sprint Communications Co. v. State Board of Equalization … (1995)
Standard Engineering Corp.; Wright v. … (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. … (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. … (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