A friend texted me from an AT&T store in California as he was just about to buy 
an iPhone 5S 32GB  *upgrade* at $299 for his daughter.
AT&T was charging $68 in tax for the $299 phone.  They said that they tax on 
the "retail" price, not on the upgrade price.   

I checked my receipt for my iPhone 5S 64GB I bought via the Apple Store online 
back in October (I'm in Wash. state) and I paid just $37.91 in tax.

Is it true that in California you pay tax on the retail price when upgrading?  
And is this also true when ordering online via the Apple Store if you are a 
California resident?

-K



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