American Hospital Supply Corp. v. State Board of Equalization

Opinion

FEINERMAN, P. J.

This is an appeal from a judgment granting respondent, American Hospital Supply Corporation, a refund of sales taxes paid to appellant State Board of Equalization (Board) in connection with the sale of certain menus to hospitals. We have concluded that the trial court failed to apply the correct standard in determining whether the taxes were properly collected and find that under the appropriate standard, the Board should prevail.

The matter was tried on a stipulated set of facts, plus the testimony of one witness. Respondent sells various items to hospitals including a…