Cambell Industries v. State Board of Equalization

Opinion

HANING, J.

Plaintiff/appellant Campbell Industries appeals from a summary judgment in favor of defendant/respondent State Board of Equalization (Board), in Campbell’s action for recovery of $662,187 in sales taxes it paid under protest on the sale of three ferry boats to the Golden Gate Bridge Highway and Transportation District. Campbell claimed the taxes were improperly assessed because the sale fell within the provisions of Revenue and Taxation Code section 6368. This statute provides an exemption from sales tax for sales of watercraft used in “interstate or foreign commerce…