Harper v. Virginia Dept. of Taxation

Holding that the Supreme Court’s "application of a rule of federal law to the parties before the Court requires every court to give retroactive effect to that decision"

Nollan v. California Coastal Comm'n

Holding that for a development exaction to be constitutional, there must be an "essential nexus" between the valid state interest and the permit condition

McKesson Corp. v. Division of Alcoholic Beverages & Tobacco

Holding that the due process clause obligates states to "provide meaningful backward-looking relief to rectify any unconstitutional deprivation" resulting from a tax statute

Loeffler v. Target Corp.

Holding that an alleged overcollection of tax could not serve as a predicate for a California consumer protection claim when a business acted in conformity with governing taxing statutes

United States v. New Mexico

Holding that similar contracts between the Government and a private contractor pertaining to construction and repair work at a nuclear facility did not make contractors "instrumentalities" or "alter ego" of the Government

Golsen v. C.I.R

Determining that the Tax Court must apply the law of the Court of Appeals to which an appeal for that case would later lie

Hess v. Ford Motor Company

Holding that the doctrine of mistake cannot be used to create a new contract between the parties

Jensen v. Lane County

Holding that a private physician, contracting with a county psychiatric hospital, was liable as a state actor but was not entitled to qualified immunity

Reich v. Collins

Holding that a refund to taxpayer was mandated for equal treatment violation

Myers v. Philip Morris Companies, Inc.

Explaining that unless a California statute contains an express retroactivity provision, it will not be applied retroactively unless it is clear from extrinsic sources that the legislature intended it to be applied retroactively

Section 7

Guaranteeing due process and equal protection

Section 19

Taking property without just compensation

Section 32

Section 6051 - Tax imposed on privilege of selling tangible personal property at retail

Stating that tax is imposed on retailer

Section 6012 - "Gross receipts" defined

Defining gross receipts for sales and use tax purposes as "the total amount of the sale or lease or rental price," without deduction for the cost of the property sold

Section 1656.1 - Addition of sales tax reimbursement to sales price

Establishing a presumption that a customer agrees to "reimburse" the retailer for the sales tax if, among other possibilities, the amount of the tax is shown on the customer's receipt