Legal Opinion
General Business Systems, Inc. v. State Board of Equalization
California Court of Appeal
Decided November 27, 1984No. A019177PublishedCited by 5 opinions
1Opinion of the Court
Opinion
HANING, J.
Defendant/appellant State Board of Equalization (Board) appeals from a judgment granting plaintiff/respondent General Business Systems, Inc. (General) a refund of $50,256.27 in sales taxes paid and interest accrued. The Board claims a right, pursuant to section 1502, subdivision (f)(2) of title 18 of the California Administrative Code, 1 to tax transactions between General and its customers which result in delivery by General of computer punch cards to its customers. The trial court found the true object of the transactions to be the rendition of services, and concluded that…
2Cases cited6 opinions
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Henry's Restaurants of Pomona, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1973
- Norman v. Unemployment Insurance Appeals BoardCalifornia Supreme Court · 1983
- Simplicity Pattern Co. v. State Board of EqualizationCalifornia Supreme Court · 1980
- Albers v. State Board of EqualizationCalifornia Court of Appeal · 1965
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3Cited by5 opinions
- South Cent. Bell Telephone v. BarthelemySupreme Court of Louisiana · 1994
- International Business MacHines Corp. v. Director of RevenueSupreme Court of Missouri · 1989
- Lucent Technologies, Inc. v. Board of EqualizationCalifornia Court of Appeal · 2015
- MCI Airsignal, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1991
- Lucent Technologies v. State Board of Equaliz.California Court of Appeal · 2015