California Court of Appeal

Borders online, which allows merchandise purchased on its website to be returned to any Borders book store, is required to collect and remit a use tax from its California customers since it has a sufficient presence in the state to justify the imposition of the tax collection burden.

Appellate Information

• Decided 05/31/2005
• Published 05/31/2005

Judges

• RIVERA, J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Scott L. Brandman (pro hac vice), J. Pat Powers, Andrew P. Crousore, Palo Alto, Baker & McKenzie, for Appellant.


• For Appellees:
  
• Bill Lockyer, Attorney General, Randall P. Borcherding, Supervising Deputy Attorney General, David Lew, Deputy Attorney General, for Respondent.