Ontario Community Foundation, Inc. v. State Board of Equalization

Opinion

RICHARDSON, J. *

Defendant, State Board of Equalization (Board), appeals from a judgment in a consolidated action in favor of plaintiffs, Ontario Community Foundation, Inc. (Ontario) and National Medical Convalescent Hospital of San Diego, Inc. (NMCH). The judgment awards a refund of sales tax assessed on the transfer of hospital fiirnishings and equipment made as part of the sale of the total assets of hospitals operated by plaintiffs. We agree that such transfers were “occasional sales” which were exempt from sales tax and affirm the judgment.

The facts are stipulated. Ontario and NMCH…