The State Board of Equalization (BOE) imposed an annual tax to fund the disposal of hazardous materials on all companies employing over 50 people which generate hazardous materials, including common office supplies such as batteries and printer toner. A company paid the tax then sought a refund, claiming the hazardous materials tax violated the company’s equal protection under state law since the tax was arbitrarily imposed to regulate businesses. The BOE claimed the hazardous materials tax did not violate equal protection since the tax was levied on all businesses employing over 50 employees to fund the disposal of their hazardous materials. A California appeals court held the company was not entitled to a refund as the hazardous materials tax did not violate equal protection of businesses since it was exacted to fund the disposal of waste generated by larger companies with over 50 employees as statutorily authorized, not to regulate businesses. [The Morning Star Company v. Board of Equalization et al. (2011) 201 CA4th 737]