City of Brisbane v. Cal. Dept. of Tax & Fee Admin.
This matter returns to our court after our remand in City of Brisbane v. California State Board of Equalization [nonpub. opn.] (Brisbane)). In 2009, the City of Brisbane filed a petition for writ of mandate in the superior court alleging that the State Board of Equalization (SBE) should have imposed local sales tax, rather than local use tax, on transactions involving an Internet retailer headquartered in Brisbane. (Brisbane, supra, at p. 1.) The trial court (Hon. A. James Robertson, II) awarded Brisbane partial retroactive relief, and SBE appealed. (Id. at p. 2.) We remanded the matter for the trial court to determine whether title passed in California for any of the transactions at issue in the appeal. If title in all the transactions at issue passed outside California, then under our holding in City of South San Francisco v. Board of Equalization (2014) 232 Cal.App.4th 707, 711-712, the transactions were properly subject to local use tax, and judgment was to be entered for SB
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