California Decision Could Set Precedent for Online Taxation

Vadum, Matthew
July 2001
Bond Buyer;7/25/2001, Vol. 337 Issue 31188, p32
Trade Publication
Reports that the California Board of Equalization appears poised to hand down a decision against an Internet-based bookseller that could set a precedent for states to force out-of-state online retailers to collect use taxes from their customers. Case of Borders Online Inc. and Borders Inc.; Concerns about potential growth of untaxed electronic commerce.


Related Articles

  • Taxpayers urged to pay use tax.  // Sales & Use Tax Alert;4/15/2011, Vol. 21 Issue 7, p6 

    The article reports that taxpayers are being urged by the California State Board of Equalization (BOE) to report and pay the amount of use tax they owe as they file their income tax returns due in 2011 on April 18.

  • FORM: California Resale Certificate.  // Small Business Start-Up Kit for California;Feb2014, p1 

    The California Resale Certificate from the State of Californi'a Board of Equalization that is applied to businesses is presented.

  • FORM: California Swap Meets, Flea Markets, or Special Events Certification.  // Small Business Start-Up Kit for California;Feb2014, p1 

    The Swap Meets, Flea Markets or Special Events Certification form from the State of California's Board of Equalization is presented.

  • Transit District receives $1.6 million tax refund. Toth // San Diego Business Journal;09/20/99, Vol. 20 Issue 38, p9 

    Reports on the tax refund received by the North County Transit District from the State Board of Equalization of California. District's citing of a violation of the Railroad Reorganization Revitalization and Recovery Act; Pending refund; Benefits of the rail transit system.

  • A primer on the California sales/use tax manufacturing equipment exemption. Coffill, Eric J. // Tax Executive;Sep/Oct95, Vol. 47 Issue 5, p379 

    Summarizes the major provisions of the manufacturer's sales/use tax exemption as interpreted by a recent regulation issued by California's State Board of Equalization (SBE). Legislative history of the tax; Major provisions of regulation 1525.2; Items subject to the exemption; Definition of...

  • Californian collectors hit by tax rise. G. H. // Art Newspaper;Feb2013, Vol. 22 Issue 243, Special section p7 

    The article focuses on the increased taxes on works of art brought into the state as announced by the California State Board of Equalization.

  • California SBE grants more relief for wildfire victims.  // Sales & Use Tax Alert;6/1/2008, Vol. 18 Issue 10, p3 

    The article reports on the decision of the California State Board of Equalization to grant relief to taxpayers and employers affected by the recent wildfires in the state, specifically in Butte County. Special tax relief is also made available for taxpayers and fee payers who cannot meet tax...

  • California State Board of Equalization brings unitary rules back to square one. Brown, Kenneth C. // Outlook;Fall90, Vol. 58 Issue 3, p76 

    Examines the California Board of Equalization's (SBE) position on the taxation of diverse businesses in the presence of a unitary group. Indicators of the presence of a unitary group; Decision of the SBE on the a tax appeal lodged by the Sierra Production Service; Significant elements of the...

  • PROPERTY TAX NEWS.  // Assessment Journal;Jul/Aug2001, Vol. 8 Issue 4, p15 

    Presents news briefs on property taxation in the United States as of July 2001. Information on a proposed regulation approved by the California State Board of Equalization concerning power plant taxation; Decision of the Minnesota Supreme Court to affirm the tax court's valuation of a showcase...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics