Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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410.0000 PERMITS—Regulation 1699

Annotation 410.0205


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.