MODERN PAINT & BODY SUPPLY, INC. v. State Bd. of Equalization
California Court of Appeal
[Opinion certified for partial publication.*]
1Opinion of the Court
Opinion
NOTT, J.
The State Board of Equalization (the Board) appeals from a summary judgment awarding a refund of sales taxes, interest, and penalties in favor of Modem Paint and Body Supply, Inc. (Modem). Modem is a business that sells products used in auto body repair. It sold items to auto repair shops which the repair shops consumed or used up during the auto repair process and which were not physically incorporated into the repaired cars, such as sandpaper, masking tape, and paint thinner. Both parties refer to these items as “supplies.” The Board, following audits showing that Modern had…
2Cases cited10 opinions
- Mangini v. R. J. Reynolds Tobacco Co.California Supreme Court · 1994
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- Brewer v. PatelCalifornia Court of Appeal · 1993
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- Yamaha Corp. of America v. State Board of EqualizationCalifornia Court of Appeal · 1999
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