Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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410.0000 Permits—Regulation 1699
Annotation 410.0205
(a) In General
410.0205 Retailer—Minimum Sales. Absolute uniformity or equality in the application of tax measures is not required if a distinction is based on a rational basis (Ladd v. State Board of Equalization, 31 Cal.App.3d 1009.) Therefore, an administrative practice of treating persons making retail sales of less than $150 per month as consumers, while persons in the same situation who make retail sales in excess of $150 per month are treated as retailers, is not a denial of equal protection of the law. 12/18/75.