Opinion No. (2010)

EDMUND G. BROWN JR. Attorney General DANIEL G. STONE Deputy Attorney General THE CALIFORNIA STATE BOARD OF EQUALIZATION has requested an opinion on the following questions: 1. Does Business and Professions Code section 16102 , pertaining to the selling activities of certain military veterans, create a general exemption from taxes under the Sales and Use Tax Law? 2. Does the Board of Equalization have authority to promulgate a regulation designating qualified veteran itinerant vendors as consumers of the tangible personal property they offer for sale? *Page 2 CONCLUSIONS 1. Business and Professions Code section 16102 exempts qualified veterans from any fees or taxes that must ordinarily be paid to obtain business licenses to engage in those enumerated activities. section 16102 does not establish a general exemption from taxes and has no effect upon state or local sales and use taxes. 2. The Board of Equalization lacks authority to promulgate a regulation designating qualified veteran itinerant vendors as consumers of the tangible personal property they offer for sale. ANALYSIS We are asked to determine whether a statute permitting honorably discharged military veterans to engage in…