California Court of Appeal

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Borders Online v. State Bd. of Equalization, A105488

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.
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