Business Taxes Board Memorandum Opinions in 2002

Appeal Name Date
Action Medical Products, Inc.
MEDICINE
CONTINUOUS PASSIVE MOTION MACHINES
ORTHOTIC DEVICES
Revenue and Taxation Code section 6369, subdivision (c)(3)(A)v California Code of Regulations, Title 18, section 1591, subdivision (b)(4)
April 18, 2002
Barnes & Noble.com
ENGAGED IN BUSINESS
AUTHORIZED REPRESENTATIVE
COUPONS/SHOPPING BAGS
SELLING ACTIVITY
SUBSTANTIAL NEXUS
SUBSTANTIAL PHYSICAL PRESENCE
Revenue and Taxation Code section 6203, subdivision (c)(2)
Quill Corp. v. North Dakota (1992) 504 U.S. 298
Sept. 12, 2002
Max Wayne Holmes
SEIZURE OF UNSTAMPED/COUNTERFEIT-STAMPED CIGARETTES
Revenue and Taxation Code section 30008, subdivision (c)
Revenue and Taxation Code section 30101
Revenue and Taxation Code section 30123
Revenue and Taxation Code section 30131.2
Revenue and Taxation Code section 30163, subdivision (a)
Revenue and Taxation Code section 30436, subdivision (b)
California Code of Regulations, title 18, section 4092
Nov. 13, 2002
Rhodia, Inc.
COMMINGLING
REGENERATION OF SPENT SULFURIC ACID
TAXABLE EXCHANGE OF RECONDITIONED PROPERTY
California Code of Regulations, title 18, section 1546, subdivision (b)(4)
May 30, 2002
Wausau Business Insurance Company
GROSS PREMIUMS TAX
DEDUCTIBLES FOR WORKERS' COMPENSATION INSURANCE POLICIES
Revenue and Taxation Codes section 12201
Revenue and Taxation Codes section 12221
Revenue and Taxation Codes section 12432
Insurance Code section 11735
Dec. 18, 2002