On Dec 9, 2013, at 2:18 PM, Kevin Callahan <[email protected]> wrote:
> 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?
> 

Kalifornia taxes you for everything and then some.   There are a few states who 
do this.

There are reasons I don't take work in Kalifornia.  Taxes is one of them.



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