Legal Opinion
Chula Vista Electric Co. v. State Board of Equalization
California Court of Appeal
Decided December 3, 1975No. Civ. 45454PublishedCited by 5 opinions
1Opinion of the Court
Opinion
THOMPSON, J.
The case at bench involves the applicability of the California Sales and Use Tax Law to electrical transmission cable installed by the plaintiff, taxpayer, on real property owned and occupied by the United States pursuant to a contract calling for the removal of worn out cable from its conduit and replacement of it with the new. Sales and use tax are applicable only with respect to sales and purchases at retail of tangible personal property. (Rev. & Tax. Code, §§ 6051, 6201.) “Electrical transmission and distribution lines” are excluded from the definition of tangible…
2Cases cited9 opinions
- Henry's Restaurants of Pomona, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1973
- King v. State Board of EqualizationCalifornia Court of Appeal · 1972
- Coast Elevator Co. v. State Board of EqualizationCalifornia Court of Appeal · 1975
- Marchica v. State Board of EqualizationCalifornia Court of Appeal · 1951
- C. R. Fedrick, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1974
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3Cited by5 opinions
- Brink Electric Construction Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1995
- MCI Commc'ns Servs., Inc. v. Cal. Dep't of Tax & Fee Admin., California Court of Appeal, 5th District2018
- Fischbach & Moore, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1981
- MCI Communications etc. v. Cal. Dept. of Tax and Fee Admin.California Court of Appeal · 2018
- U.S. for Use of Okonite Co. v. American Home Assur. Co.Court of Appeals for the Ninth Circuit · 1993