McCLAIN v. SAV-ON DRUGS

No. S241471.

6 Cal.5th 951 (2019)

MICHAEL McCLAIN et al., Plaintiffs and Appellants, v. SAV-ON DRUGS et al., Defendants and Respondents. AND CONSOLIDATED CASE.

Supreme Court of California.

March 4, 2019.


Attorney(s) appearing for the Case

The Kick Law Firm, Taras P. Kick , G. James Strenio , Robert J. Dart ; McKool Smith Hennigan , Bruce R. MacLeod and Shawna L. Ballard for Plaintiffs and Appellants.

Chavez & Gertler and Mark A. Chavez for Public Citizen, Inc., as Amicus Curiae on behalf of Plaintiffs and Appellants.

Jonathan M. Coupal , Trevor A. Grimm , Timothy A. Bittle and Laura E. Murray for Howard Jarvis Taxpayers Foundation as Amicus Curiae on behalf of Plaintiffs and Appellants.

Law Office of Daniel Berko and Daniel Berko for Larry Littlejohn as Amicus Curiae on behalf of Plaintiffs and Appellants.

Law Office of Tony J. Tanke, Tony Jerome Tanke ; Hattis Law and Daniel M. Hattis for A. Bekkerman, B. Griffith, J. Lee and C. Lisser as Amici Curiae on behalf of Plaintiffs and Appellants.

Reed Smith, Douglas C. Rawles , James C. Martin , Kasey J. Curtis ; Morgan Lewis & Bockius, Joseph Duffy and Joseph Bias for Defendants and Respondents Walgreen Co. and Rite Aid Corporation.

Berry & Silberberg, Berry Silberberg Stokes , Robert P. Berry and Carol M. Silberberg for Defendant and Respondent Wal-Mart Stores, Inc.

Morrison & Foerster, David F. McDowell and Miriam A. Vogel for Defendant and Respondent Target Corporation.

Holland & Knight, Richard T. Williams , Alan Watson and Shelley Hurwitz for Defendants and Respondents CVS Caremark Corporation, Longs Drug Stores Corporation and Longs Drug Stores California, Inc.

Theodore Keith Bell for Defendants and Respondents The Vons Companies, Inc., and Vons Food Services, Inc.

Hunton & Williams, Hunton Andrews Kurth , Phillip J. Eskenazi and Kirk A. Hornbeck for Defendants and Respondents Albertson's, Inc., and Sav-On Drugs.

Kamala D. Harris and Xavier Becerra , Attorneys General, Edward C. DuMont , State Solicitor General, Janill L. Richards , Principal Deputy State Solicitor General, Diane S. Shaw , Assistant Attorney General, Max Carter-Oberstone , Associate Deputy State Solicitor General, Lisa W. Chao , Stephen Lew and Nhan T. Vu , Deputy Attorneys General, for Defendant and Respondent State Board of Equalization.

Colantuono, Highsmith & Whatley, Michael G. Colantuono and Andrew C. Rawcliffe for League of California Cities and California State Association of Counties as Amici Curiae.


OPINION

California retailers are generally required to pay the state a sales tax on the retail sale of any "tangible personal property." (Rev. & Tax. Code, § 6051.) Retailers submit payment to the California Department of Tax and Fee Administration (CDTFA or Department) as a percentage of their gross receipts under...

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