Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales And Use Tax Court Decisions

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Federal Courts Have No Jurisdiction to Enjoin Collection of a State Tax

Taxpayer filed a complaint for declaratory and injunctive relief against the State Board of Equalization alleging that the assessment of use taxes on automobiles that it leased to the federal government violated federal immunity, was arbitrary and discriminatory, and was a result of an erroneous construction of the tax law. The District Court dismissed for want of jurisdiction.

On appeal, the District Court's dismissal was upheld on the basis that the suit was barred by the Eleventh Amendment. V.O. Motors v. State Board of Equalization (9th Cir. 1982) 691 F.2d 871.