What is the difference between general revenue taxes and sales and use taxes?
California, United States of America
The following excerpt is from Fenton v. City of Delano, 162 Cal.App.3d 400, 208 Cal.Rptr. 486 (Cal. App. 1984):
What appellants overlook in their citation of Revenue and Taxation Code section 6353 is the fact that it is part of a statutory chapter dealing with sales and use taxes, not general revenue taxes. The court in Rivera v. City of Fresno, supra, 6 Cal.3d 132, 98 Cal.Rptr. 281, 490 P.2d 793 made the following observations regarding sales and use taxes and general revenue taxes as it wrestled with the issue of whether state law preempted the imposition of a local sales and use tax on utilities:
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