Opinion
No. A144440.
08-03-2018
[Modification of opinion (25 Cal.App.5th 251; ___ Cal.Rptr.3d ___), upon denial of rehearing.]
THE COURT. — It is ordered that the opinion filed herein on July 13, 2018, be modified as follows:
1. On page 2, in the first paragraph of the section entitled "BACKGROUND" [25 Cal.App.5th 255, advance report, 4th full par., line 6], the word "not" in the quotation in the second full sentence is to be underlined, so it will now read: "not subject to sales tax."
2. On page 9, in the paragraph commencing with the words "In contrast" the fourth full sentence [25 Cal.App.5th 261, advance report, 2d par., lines 9-10] which beings with the words "As counsel for the Board advised this court" is deleted and the following sentence is inserted in its place: "There appear to be many such letters issued each year."
The petition for rehearing filed July 30, 2018, is denied. There is no change in the judgment.