[iamerroragent]

A. What you are describing here isn't illegal activity. You're describing the State determining that Apple incorrectly reported where the sales tax should go (no one is saying deliberately). Now the state is trying to remedy this.

B. From what I was gathering there's been a change in law regarding online sale tax in 2019 or so. Fair enough for the State to take a couple of years to audit and find compliance.

Doesn't really seem to be malicious actions between Apple and the city.

Additionally Apple is free to apeal here and say they did report their sales tax correctly.

[dragonwriter]

> What you are describing here isn’t illegal activity.

Yes it is.

> You’re describing the State determining that Apple incorrectly reported where the sales tax should go

Failing to report as legally required is illegal.

> (no one is saying deliberately).

Sure, but that’s not germane.

> From what I was gathering there’s been a change in law regarding online sale tax in 2019 or so.

There was; mainly, from looking at the CDTFA information on sales tax (which calls out the 2019 changes) affecting sales through internet marketplaces and in some circumstances making the marketplace, rather than the seller-through-the-marketplace, the retailer for sales tax purposes, and requiring registration and use-tax collection by retailers in certain cases. The change doesn’t seem related to the Apple/Cupertino sales tax issue.

[iamerroragent]

Yes actually it isn't illegal to make mistakes on filing your taxes. That's why you can amend them.

Deliberately avoiding paying tax is illegal. Apple didn't avoid paying tax. They just reported where the local tax should go incorrectly.

The State then took Apples word and gave too much to the city.

State inefficiency allows this. If existing laws haven't been changed to effect this thenthe State was negligent in failing to audit shit for decades.