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Yabsley v. Cingular Wireless, LLC, B198827

In an unfair competition action against a cellular phone company for failing to inform the consumer that a tax would be imposed on the full price of the cell phone, dismissal of the complaint is affirmed where California Code of Regulations, title 18, section 1585, which required that the sales tax be calculated based on the non-sale price of the phone and permitted the retailer to collect this amount from the customer, provided a "safe harbor" from such claims.

Appellate Information

  • Decided 08/19/2009
  • Published 08/19/2009



  • California Court of Appeal


  • For Appellant:
  • Pettersen & Bark, William D. Pettersen, Santa Barbara;  Grokenberger & Smith, James H. Smith, San Diego, for Plaintiff and Appellant., Edmund G. Brown Jr., Attorney General, James Humes, Chief Deputy Attorney General, Frances T. Grunder, Senior Assistant Attorney General, Albert Norman Shelden, Special Assistant Attorney General, Michele Van Gelderen, Deputy Attorney General, as Amicus Curiae upon request of the Court of Appeal., Kristine Cazadd, Chief Counsel, Robert W. Lambert, Assistant Chief Counsel, John L. Waid, Tax Counsel IV, for State Board of Equalization, as Amicus Curiae upon request of the Court of Appeal.

  • For Appellees:
  • McKenna Long & Aldridge, LLP, Ross H. Hyslop, James A. Tabb, Amy H. Ljungdahl, Gary K. Brucker, Jr., San Diego, for Defendant and Respondent.
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