Legal Document

425 U.S. 268 96 Supreme Court Reporter 1530 47 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 780 DIAMOND NATIONAL CORPORATION et al.v.STATE BOARD OF EQUALIZATION, an Agency of the State California. Number 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 Code KF62 § 548 (1964 ed.), which was in effect at time here pertinent First Agricultural Nat. Bank versus 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. 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, & N Dec. Immigration Nationality Decisions 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 company 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 Pacific Reporter, 2nd 731 (1938); plaintiff-vendor claimed liable measured America Trust Association. affirmed denial refund, holding retailer, consumer. Ice Cold Storage 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 Mississippi 421 599, 608, 95 1872, 1878, 44 404, 413. case, unlike Bank, Require placed stress wording 6052 Revenue Taxation (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, Incorporated 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)."

Classification Label: 7