Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
410.0000 PERMITS—Regulation 1699
(a) IN GENERAL
410.0205 Retailer—Minimum Sales. Absolute uniformity or equality in the application of tax measures is not required if a distinction is based on a rational basis (Ladd v. State Board of Equalization, 31 Cal.App.3d 1009.) Therefore, an administrative practice of treating persons making retail sales of less than $150 per month as consumers, while persons in the same situation who make retail sales in excess of $150 per month are treated as retailers, is not a denial of equal protection of the law. 12/18/75.