• 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).<sup>2</sup> 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 decision<sup>3</sup> 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.” <sup>4</sup>