Business Taxes Board Memorandum Opinions in 2001

Appeal Name Date
B & D Litho, Inc.
VOLUNTARY
USE TAX COLLECTION
Revenue and Taxation Code section 6203
California Code of Regulations, title 18, section 1684, subdivision (b)
May 31, 2001
Bergen Brunswig Drug Company
PRESCRIPTION MEDICINES
SURGERY CENTERS
California Code of Regulations, title 18, section 1591, subdivision (d)
Dec. 20, 2001
Borders Online, Inc.
ENGAGED IN BUSINESS
ONLINE RETAIL SALES
AFFILIATED CORPORATION
AUTHORIZED REPRESENTATIVE
SELLING
SUBSTANTIAL NEXUS
PHYSICAL PRESENCE
Revenue and Taxation Code section 6203, subdivisions (a) and (c)(2)
Quill Corp. v. North Dakota (1992) 504 U.S. 298
Sept. 26, 2001
Holiday World, Inc.
SALES IN INTERSTATE COMMERCE
CALIFORNIA RESIDENTS
TIMELY STATEMENTS
ACTUAL EVIDENCE TO SHOW EXCLUSION FROM USE TAX
Revenue and Taxation Code section 6247
California Code of Regulations, title 18, section 1620, subdivision (b)(3)
Aug. 1, 2001
J.G. Boswell Company
BEES
EXEMPT SALES ANIMAL LIFE
Revenue and Taxation Code section 6358, subdivision (a)
Aug. 1, 2001
United States Sales Corporation
ENVELOPES WITH ADVERTISING
PRINTED SALES MESSAGE
California Code of Regulations, title 18, section 1541.5, subdivisions (a)(1) and (b)(7)
Aug. 1, 2001
Xerox Corporation
DEVELOPER USED IN PHOTOCOPY PROCESS
PURCHASE FOR RESALE
California Code of Regulations, title 18, section 1525, subdivisions (a) and (b)
Kaiser Steel Corp. v. State Board of Equalization (1979) 24 Cal.3d 188
March 29, 2001