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BTLG Table of Contents > Uniform Local Sales and Use Tax Court Decisions > C > City of Fontana v. California Dept. of Tax and Fee Administration … (2017)

Uniform Local Sales and Use Tax Court Decisions

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City of Fontana v. California Dept. of Tax and Fee Administration … (2017)

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Trial Courts and Appellate Courts Apply the Substantial Evidence Standard to Review the Administrative Record

The cities of Fontana and Lathrop petitioned for a writ of mandate to challenge the State Board of Equalization’s decision to reallocate to a third city the local sales tax remitted to the two cities following a reorganization by the retailer. The court of appeal concluded that the decision of the Board to reallocate the local sales tax revenue was required to be supported by substantial evidence, and that substantial evidence supported the Board’s decision that title to the tangible personal property at issue (retail health care products) passed to consumers by the new subsidiary company, rather than the parent corporation, and so local sales tax was properly allocated to the third city, the California location of the subsidiary. City of Fontana v. California Dept. of Tax and Fee Administration (2017) 17 Cal.App.5th 899.