Document: 425 U.S. 268 96 S.Ct. 1530 47 L.Ed.2d 780 DIAMOND NATIONAL CORPORATION et al.v.STATE BOARD OF EQUALIZATION, an Agency of the State California. No. 75-1038. April 19, 1976. Rehearing Denied May 24, See 1000, 2218. PER CURIAM. 1 The judgment is reversed. We are not bound by California court's contrary conclusion and hold that incidence state local sales taxes falls upon national bank as purchaser vendors. therefore exempt from under former 12 U.S.C. § 548 (1964 ed.), which was in effect at time here pertinent First Agricultural Nat. Bank v. Tax Comm'n, 392 339, 346-348, 88 2173, 2177-2178, 20 1138, 1143-1144 (1968). 2 Reversed. 3 Mr. Justice STEVENS, with whom REHNQUIST joins, dissenting. 4 Appellants contend may impose its tax on sale printed forms other tangibles to Crocker-Citizens National because legal a federal instrumentality. Court Appeal, applying construction statute has been consistently followed for over 40 years, held vendor rather than purchaser.1 5 Since case involves claim immunity taxation, we determination where falls.2 On hand, free simply disregard determination.3 More narrowly, I believe must accept interpretation meaning insofar it defines obligations vendor, purchaser, collector independently any immunity. 6 In this have benefit completely consistent courts since enacted 1933. Both cases involving immunity,4 also involved no question law,5 unambiguously imposes obligation either pay himself or reimburse his vendor. 7 That consistent, nondiscriminatory law avoids appellants' reliance 1138. "a By terms be passed purchaser." Id., 347, S.Ct., 2178, L.Ed.2d, 1144 (emphasis added).6 This statute, own construed courts, purchaser.7 8 It true expressly agreed assume economic burden imposed and, furthermore, statutory scheme contemplates practical matter will pass customers. As understand our cases, however, these facts do provide sufficient basis concluding purchaser.8 9 Deciding most intriguing task judges called perform. Such work facilitated, when controlling standards expressed simple language had thought two clear rules controlled case. First, location impact does identify place falls. Second, only if tax, payment, purchaser. Court's disposition appeal apparently predicated those rules. However, am persuaded they require us affirm Appeal. 49 Cal.App.3d 778, 123 Cal.Rptr. 160 (1975). Society Savings City Cleveland, Ohio Bowers, 349 143, 151, 75 607, 611, 99 L.Ed. 950, 959. said American Oil Co. Neill, 380 451, 455-456, 85 1130, 1133, 14 1, 5: "When court made definitive operating (of tax), simplified. give finding great weight determining natural statute's reasonable deemed conclusive." very confronts arose Western Lithograph Board Equalization, 11 Cal.2d 156, 78 P.2d 731 (1938); plaintiff-vendor claimed liable measured America Trust Association. Supreme affirmed denial refund, holding retailer, consumer. Ice & Cold Storage Pacific Fruit Express Co., 283, 79 (1938), could add reimbursement price paid vendee pre-existing contract, even though required, order reach result, unconstitutional section taxing allowed such result. reasoned while beyond power legislature consumer, done so, vendor's debt. left contract between later holdings lower Clary Basalt Rock Cal.App.2d 458, 222 24 (1950), there venue against particular county found made, Livingston Gravel DeSalvo, 136 288 317 (1955), lease-sale overlooked providing reimbursement. Although payment State, collect vendee. recently explained "the significance" way: "But significance purposes test formulated decision falls, namely, requires collected him, establishes United States Mississippi 421 599, 608, 95 1872, 1878, 44 404, 413. case, unlike Bank, Require placed stress wording 6052 Revenue Taxation Code (1970), provides: "s collection retailer hereby shall consumer so far can done." face provision reasonably read courts' requiring statute. Gurley Rhoden, 200, 1605, 110, explained: "The incident merchandise traditionally purchasers merchandise. Therefore, determined fact petitioner, increasing pump prices amounts taxes, shifted purchaser-consumer. laid rest doubts score raised decisions Panhandle ex rel. Knox, 277 218, 48 72 857 (1928); Indian Motorcycle States, 283 570, 51 601, 1277 (1931); Kern-Limerick, Inc. Scurlock, 347 74 403, 98 546 (1954), least schemes, here, neither required petitioner Alabama King Boozer, 314 62 43, 86 (1941); Lash's Products 278 175, 100, 73 251 (1929); Wheeler Lumber 281 572, 50 419, 1047 (1930); 1138 (1968); (1965)."

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