Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales And Use Tax Court Decisions

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Jordan v. Dept. of Motor Vehicles . . . (1999)

Smog Impact Fee Is Unconstitutional

The Legislature adopted the Smog Impact Fee as part of the Sales and Use Tax Law in Revenue and Taxation Code sections 6261 through 6263. This fee, in the amount of $300, was imposed upon the registration of a vehicle last registered outside this state, unless the vehicle was "California certified." The fee was imposed even though the vehicle would have to pass the biannual smog test as a condition of registration. The Court of Appeal held that that the Fee was unconstitutional under the Commerce Clause of the United States Constitution and also violated Article XIX of the California Constitution. Jordan v. Dept. of Motor Vehicles (1999) 75 Cal.App.4th 449.