On May 29, 2008, a resolution was reached between the California State Board of Equalization (SBE) and Barnes & Noble.com, canceling two tax determinations against Barnes & Noble.com and waiving claims for past sales and use taxes, interest, and penalties. The company had filed a previous complaint in the U.S. District Court for the Easter District of California for relief against actions of the state in seeking to collect California sales and use tax. Barnes and Noble.com voluntarily began collecting and remitting sales and use taxes to California on November 1, 2005. (Form 10-Q Quarterly Report, Barnes & Noble, Inc., September 11, 2008)