• Taxes, Fees and "Something Else": California's Morning Star Decision
  • July 13, 2017 | Authors: Eric J. Coffill; Robert P. Merten
  • Law Firm: Sutherland Asbill & Brennan LLP - Sacramento Office
  • California Constitution (propositions 13 and 26).2 The appeal pursued by Morning Star Packing Company against the State Air Resources Board et al. was consolidated with a separate suit filed by the California Chamber of Commerce and by intervener National Association of Manufacturers. That decision3 is important not only to the future of the auction process, but also as to the key question of what is a tax as opposed to a fee or, in this case, as opposed to a “something else.” 4