RECENT CALIFORNIA DECISIONS

February 2005

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Second District Court Clarifies the Meaning of a “Big Box Retailer” under AB 178.
City of Carson v. City of La Mirada,

On December 30, 2004, the Court of Appeal for the Second Appellate District reversed the Superior Court’s ruling, finding that the court’s interpretation and application of AB 178 was in legal error. The Court of Appeal confirmed that Corporate Express, Inc. is a “big box retailer” under AB 178 because of its physical size and ability to generate sizable retail sales taxes under the Revenue and Taxation Code.