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Modification: Littlejohn v. Costco Wholesale Corp.

Ruling by

Peter J. Siggins

Lower Court

San Francisco County Superior Court

Trial court properly sustained defendants' demurrer where consumer sought reimbursement of taxes from the Board of Equalization as to sales tax on an alleged food item.





Court

California Courts of Appeal 1DCA/3

Cite as

2018 DJDAR 7770

Published

Aug. 7, 2018

Filing Date

Aug. 3, 2018

Opinion Type

Modification

Disposition Type

Affirmed


LARRY LITTLEJOHN,

Plaintiff and Appellant,

v.

COSTCO WHOLESALE CORPORATION et al.,

Defendants and Respondents.

 

No. A144440

(City & County of San Francisco

Super. Ct. No. CGC-13-531835)

California Courts of Appeal

First Appellate District

Division Three

Filed Aug. 3, 2018

 

ORDER MODIFYING OPINION;

NO CHANGE IN JUDGMENT

 

 

BY THE COURT:

 

It is ordered that the opinion filed herein on July 13, 2018, be modified as follows:

 

1. On page 2, in the first paragraph of the section entitled "BACKGROUND," the word "not" in the quotation in the

second full sentence is to be underlined, so it will now read: "not subject to sales tax."

 

2. On page 9, in the paragraph commencing with the words "In contrast" the fourth full sentence which beings with the words "As counsel for the Board advised this court" is deleted and the following sentence is inserted in its place: "There appear to be many such letters issued each year."

 

The petition for rehearing filed July 30, 2018, is denied. There is no change in the judgment.

 

Date: August 3, 2018

 

Siggins, P.J.

 

 

 

#271811

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