Based off of the case Borders Online LLC v. State Board of Equalization, 129 Cal App 4^th 1179 please identify the facts, issues, rule, analysis, and conclusion

Facts: Includes a description of the relevant facts of the case so the reader can better understand the Issue, Rule, Analysis, and Conclusion.

Issue: One or two sentence maximum, in the form of a question, usually beginning with the term whether.

Rule: The rule of law that is to be applied to the case. It is not the rule determined by the court in the case being briefed. If the case is about the applicability of the Supremacy clause, that is the rule that is to be applied.

Analysis: The courts approach to analyzing the facts and applying the law. In other words, why it reached its decision.

Conclusion: One sentence answer to the Issue. Stay away from saying the appellant won this case.

https://www.courtlistener.com/opinion/2255506/borders-online-v-state-bd-of-equalization/