City of Fontana v. California Department of Tax and Fee Administration
Annotate this CaseIf a municipality imposes a sales tax, the State Board of Equalization (BOE) has the statutory authority to collect and then remit the tax back to the municipality, to determine where sales of personal property occur, and to designate the municipality that will receive any local sales tax that is being collected. Following an internal reorganization of an existing seller, the BOE decided that local sales tax which had been remitted to Fontana and Lathrop would be “reallocated” to Ontario. The trial court set aside the decision. The court of appeal reversed. There is substantial evidence in the administrative record to support the BOE decision; the manner in which the BOE determined where the taxable event occurred was well within its administrative expertise and its discretionary authority to make such a determination.
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