Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales And Use Tax Court Decisions
United States v. State Board of Equalization . . . (1976)
Plaintiff contended that the application of sales tax to rental receipts of lessors of tangible personal property to the United States was actually a tax on the United States, and that such tax violated the constitutional immunity of the United States from state taxation. The Ninth Circuit Court of Appeals relied on the U.S. Supreme Court decision in Diamond National Corp. v. State Board of Equalization (1976) 425 U.S. 268; 47 L.Ed.2d 780, in finding that the incidence of the tax was on the United States as the lessee and was thus constitutionally barred. United States v. State Board of Equalization (9th Cir. 1976) 536 F.2d 294.