State Board of Equalization v. Superior Court

Real party in interest bamesandnoble.com (BN) filed an action against petitioner State Board of Equalization (Board) in which it sought a refund of state sales and use taxes. The Board filed a motion to transfer the action to superior court in the County of San Francisco, which the trial court denied. The Board seeks a writ of mandate and/or prohibition directing respondent Santa Clara County Superior Court to vacate its order and enter a new order granting the motion. Under Revenue and Taxation Code section 6933, tax refund actions may be brought “in any city or city and county of this state in which the Attorney General has an office.” We conclude that the appropriate venue for this action is in those cities or cities and counties in which the Attorney General maintains an office of legal staff. The Attorney General maintains an office of legal staff in San Francisco, but not in San Jose. Thus, we issue a peremptory writ of mandate directing the superior court to vacate its order denying the Board’s motion to transfer.

I. Statement of Facts

On December 16, 2004, BN brought an action against the Board for the refund of sales and use taxes. BN alleged that venue was…