Article: Sales tax contest sets definition of big-box retailers.(Corporate Express Inc., cities of Carson and La Mirada cases)

IN what lawyers involved said was the first published opinion on the issue, a three-judge panel in 2nd Appellate District clarified which businesses are allowed to receive municipal relocation incentives.

The case, arising from a fight between the cities of Carson and La Mirada, clarified the definition of a "big-box retailer" included in a 1999 state statute under which local agencies are prohibited from providing financial assistance to get an automobile dealership or "big box retailer" to relocate.

The case involves office supply firm Corporate Express, which was looking to consolidate its Carson sales and distribution center into a new, ...

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