SCHOLASTIC BOOK CLUBS, INC. v. STATE BD OF EQUALIZATION

Docket No. A040915.

207 Cal.App.3d 734 (1989)

255 Cal. Rptr. 77

SCHOLASTIC BOOK CLUBS, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, First District, Division Five.

January 30, 1989.


Attorney(s) appearing for the Case

COUNSEL

Richard E. Levine and Fenwick, Davis & West for Plaintiff and Appellant.

Prentiss Willson, Jr., Morrison & Foerster, Judith B. Tucker, Bennett J. Bernblum and Wiggin & Dana as Amici Curiae on behalf of Plaintiff and Appellant.

John K. Van de Kamp, Attorney General, Timothy Laddish and Richard F. Finn, Deputy Attorneys General, for Defendant and Respondent.


OPINION

HANING, J.

Plaintiff/appellant Scholastic Book Clubs, Inc. appeals a summary judgment in favor of defendant/respondent State Board of Equalization in appellant's action for refund of use taxes. Appellant contends there is an insufficient nexus between its out-of-state business and its California contacts to permit imposition of a use tax. We affirm.

Appellant is a corporation...

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