Category Archives: California

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Removing Transaction Thresholds – Where does Wayfair go from here?

Last year, the U.S. Supreme Court ruled in South Dakota v. Wayfair that economic nexus is constitutional for sales tax purposes. South Dakota’s economic nexus statute at issue in the case included an economic threshold of at least $100,000 of sales or 200 separate transactions into the state in the prior calendar year. The decision … Continue Reading

California Supreme Court Affirms Transfer Tax on Entity Control Change

California allows cities and counties to impose a tax on certain real estate transfers at a rate of 0.11 percent of the sales price. Los Angeles County enacted an ordinance to impose the tax on transfers within the county. Recently, the county took the position that a change of control of an entity holding real property in … Continue Reading

Does One “Wrong” Make Two “Rights”? – The Demise of the Board of Equalization Results in Sweeping Changes in California

The California legislature has voted to strip the Board of Equalization of all powers and duties except for those originally given to it by constitutional amendment in 1879.  Over time, the board received the statutory authority to administer the California sales and use tax and many other state taxes and fees.  The Board also was … Continue Reading
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