Walmart Lawsuit Over Sales Tax Deal Tossed by California Judge

Walmart.com USA LLC and San Bruno, Calif., can’t challenge a state agency’s order requiring them to reallocate shared sales tax revenue to jurisdictions where online sales took place, a trial court judge ruled.

The city can’t jump straight to state court without first completing an administrative process within the California Department of Tax and Fee Administration and appealing its ruling to the Office of Tax Appeals, Judge Don R. Franchi of the California Superior Court, San Mateo County ruled in an order released Thursday.

And Walmart doesn’t have standing to challenge the agency’s order because it doesn’t have an interest ...