In an unfair competition action against a cellular phone company for failing to inform the consumer that a tax would be imposed on the full price of the cell phone, dismissal of the complaint is affirmed where California Code of Regulations, title 18, section 1585, which required that the sales tax be calculated based on the non-sale price of the phone and permitted the retailer to collect this amount from the customer, provided a "safe harbor" from such claims.
Filed August 19, 2009
Opinion by Judge Perren
William D. Pettersen, Pettersen & Bark
James H. Smith, Grokenberger & Smith