Legal Opinion
Richard Boyd Industries, Inc. v. State Board of Equalization
California Court of Appeal
Decided May 30, 2001No. F033234PublishedCited by 4 opinions
1Opinion of the Court
Opinion
WISEMAN, J.
This case involves the differing tax consequences between a contractor’s consumption of “materials” and its sale of “fixtures” as defined in section 1521 of the Board of Equalization’s (Board) Sales and Use Tax Regulations (Cal. Code Regs., tit. 18, § 1521; hereafter Regulation 1521). Richard Boyd Industries, Inc. (Boyd) manufactures and installs various kinds of signs on real property. During the audit period in question, Boyd purchased all its supplies free of tax for resale and issued valid resale certificates to its suppliers. However, Boyd did not report sales tax on…
2Cases cited14 opinions
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Pacific Legal Foundation v. Unemployment Insurance Appeals BoardCalifornia Supreme Court · 1981
- Preston v. State Board of EqualizationCalifornia Supreme Court · 2001
- King v. State Board of EqualizationCalifornia Court of Appeal · 1972
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3Cited by4 opinions
- Manriquez v. GourleyCalifornia Court of Appeal · 2003
- MCI Commc'ns Servs., Inc. v. Cal. Dep't of Tax & Fee Admin., California Court of Appeal, 5th District2018
- MCI Communications etc. v. Cal. Dept. of Tax and Fee Admin.California Court of Appeal · 2018
- Opinion No. (2003), California Attorney General Reports2003