First American Title etc. v. Cal. Dept. of Tax & Fee Admin.

Filed 12/9/21 (unmodified opn. attached)

CERTIFIED FOR PUBLICATION

COURT OF APPEAL, FOURTH APPELLATE DISTRICT

DIVISION ONE

STATE OF CALIFORNIA

FIRST AMERICAN TITLE D077970

INSURANCE COMPANY, (Super. Ct. No. 37-2018-00065184-

CU-WM-CTL)

Plaintiff and Respondent,

v. ORDER MODIFYING OPINION

AND DENYING REHEARING

CALIFORNIA DEPARTMENT OF

TAX AND FEE ADMINISTRATION,

NO CHANGE IN JUDGMENT

Defendant and Appellant.

THE COURT:

It is ordered that the opinion filed November 12, 2021 be modified as follows: 1. On page 2 in the third full paragraph, delete the first sentence and replace it with: The primary issue on appeal is whether the state may, consistent with Article XIII, § 28(f), impose sales tax on leases of business equipment to a title insurer, made by a lessor who would otherwise be subject to the California sales tax. 2. At the top paragraph of page 19, after the sentence ending “claims” and before the DISPOSITION, add a new footnote 14 as follows: For the same reason, it is unnecessary to consider whether the trial court correctly concluded that the state had been improperly…