Busted!: January 1997
THIS JUST IN..!
WE WON!
In a 3-2 vote, the California State Board of Equalization finally agreed with Paul Mavrides' five year long crusade to have comic book artwork qualified (in the state of California) as "intangible ideas presented in manuscript form" and that, as such, comic art should be exempt from sales tax regardless of the form in which it is delivered to the publisher. Mavrides has been contesting the BOE's erroneous interpretation of a sales tax law--that only prose manuscripts qualified for the exemption--since 1991. Shortly after the decision was announced on January 11, 1996 Mavrides commented, "It's gratifying that, after five years of struggle, the State of California, through the decision of the Board of Equalization, has officially and rightfully recognized that what cartoonists and comic creators trade in are ideas, not pieces of paper."
Mavrides paid the assessed $1,400 in disputed sales tax and fines for comic books he sold in 1990 but challenged the validity of the assessment through a lengthy--and costly--appeal process. "The money consistently has been the least important matter to me. I was more in fear of the domino effect it would have had both on comic publishers and my colleagues in the comics field." The legal bills involved in overturning the BOE's initial interpretation of the law that kept Mavrides embattled with bureaucratic hassles were paid for by the Comic Book Legal Defense Fund. According to CBLDF Executive Director Susan Alston, "To date Mavrides legal bills have totaled over $75,000, of which $23,000 is still due. It may take about 18-24 months of aggressive fund raising to finish paying the legal bills for this one case."
"Without the help of literally thousands of individuals along the way, it would have been impossible for me to persevere. Monetary aid, donations to the CBLDF, legal assistance, public statements of protest, press coverage, organizing work, and moral support--each action, large and small, contributed to this victory for free speech. My appreciation and thanks to everyone whose steadfast efforts contributed to this significant and precedent-setting victory," added Mavrides.
Board of Equalization members voted to change the former regulations to clarify that comics are an expression of ideas and thus should be considered as part of an author's manuscript, which took effect in late 1996.
This win cost the CBLDF $70,000--and we'll be paying the lawyers a monthy fee into 1998!
Paul Mavrides and the CBLDF Would Like To Thank The Following...
The Comic Book Legal Defense Fund
Sanford C. Presant-Battle Fowler
William Thompson & Susan Grode-Kaye, Scholer, Fierman, Hays & Handler
Paul Hoffman-American Civil Liberties Union
The ACLU of Northern & Southern California
The California Newspaper Publishers Union
Peter W. Michaels-Cooper,White & Cooper
The Association of American Publishers
The Authors Guild Inc.
The National Writers Union
Society Of Professional Journalists
Printing Industries of California
Society of Children's Book Illustrators
The Children's Book Council Inc.
Association of American Editorial Cartoonists
The National Cartoonists Society
The Creators Syndicate
Universal Press Syndicate
United Media Syndicate
The Los Angeles Times Syndicate
The Siskiyou Daily News
International Museum Of Cartoon Art
Words & Pictures Museum
The Ohio State University Cartoon, Graphic, and Photographic Arts Research Library
Cartoon Art Museum
The National Foundation for Caricature and Cartoon Art
The Academy of Comic Art
Kitchen Sink Press
Bongo Comics
Image Comics
Kevin Eastman
Last Gasp of San Francisco
Will Eisner Studios Inc.
Rip Off Press
Dark Horse Press
Roger Corman's Cosmic Comics
Marvel Comics Group
Fantagraphics Books
Slave Labor Graphics
CA State Senator Tom Hayden, district 23
CA State Senator K. Maurice Johannessen, district 4
The American Booksellers Association
Richard Newcombe
Grace Mavrides
The SubGenius Foundation,Inc.
Reverend Ivan Stang
art spiegelman
Matt Groening
Van P. BaldwinMark Badger
Joyce Brabner
Keith Knight
Rudy Rucker
Robert S. Sobieszek
The San Diego Comic Convention
Wondercon
Harry S. Robbins
Paul Conrad
Stan Lee
Mitchell Berger
Nina Paley
Kathryn Cook
Mark J. Cohen
Bill Griffith
Mimi Heft
Jay Sheckley
Steve Greenberg
Jeannene Hansen
David Scroggy
Marian Kester Coombs
Daryle Cagle
Norman S. Davis
Master Control Programming
George DiCaprio & Peggy Anne Farrar
Dirk Dirkson
Dr.Harry Edelson
Phil Frank
Neil Gaiman
Scott Hajieck-Dobberstien
William Hearty
Sam Kieth
Robert Keller
Komotion
Vicki Krohn
Jim & Sharon Ludkte
Scott McCloud
Carlo McCormick
Sadio O. McFarlane
Tom Miller
Jeff A. Mogalian
Richard Kadrey
Dan Perkins
Michelia Perry & John Shirley
Ted Rall
Spain Rodrigues
Ray Salman
Charles Schultz
Gerhard Seyfried
Anne & Dwayne Snyder
Bruce Sterling
Leslie Sternbergh
Karla Thompson
Gudrun Thompson
Bryan Uhlenbrock-Pro/Con
William Vu
Juxtapose Magazine
Mondo 2000
Doug Wellman
Malcolm Whyte
Robert & Suzzane Williams
J. R. Williams
Dilan Esper
Ken Alexander
Daniel Clowes
Mimi Pond
Guy Colwell
Carl Moore
Steven Duenes
Gary Hughes Signs
Jay Kinney
Duncan P. Sandiland & Leslie H.Sandil and Tim O'Brian & Siri Aarrons
Suzzane Stefanac
Pinhead Productions
Louis J. Duchez
Gail Machlis Brown
Sven Serrano
Eric Richard Morey
Lloyd Dangle
Benjamin Shaykin
Rev.Matthew A. Carey
Mark Schnider
Rev. Nicki & Rev. Matt
Gilbert Shelton
Mary Fleener
Paul Lynch
Sarah Imber
Michael J. Leibensperger
Studio Proteus
Conrado Vellve
Rev. Chris
Rev. Stinko
Max Anson Rhoads
Pastor Aleman-David Fulgham
Justin C. Sherrill
Lisa Onomoto
Reverend Braininjury
Rev. Crawford Smith
1st Gonzo Church of the Awesome Possum
Julie Sorrell
Burt Schmitz
Mr. Bob Bain
Eric Walker
Merl H. Reagle
Mitch A. Aigner
Kevin Cobb
Joseph J. Osako
Mario Inchausti
Robert Garland
Reginald W. Neale
Friday Jones
Michael Beaudoin
Paul Lynch
Charles H. Clougherty III
Gary D. Mitchell
Sheldon der Wher
Orton Nenslo
Twin Oaks Community
. . .and the thousands upon thousands of individuals whose concern, donations of time and money, and actions helped contribute to this victory for free speech. And to the many others that send donations and letters of encouragments to the CBLDF office on Paul's behalf.