Searles Valley Minerals Operations, Inc. v. State Board of Equalization

Opinion

McINTYRE, J.

The California Sales and Use Tax Law (Rev. & Tax. Code, § 6001 et seq.) generally imposes a sales tax on a retailer for the privilege of selling tangible personal property at retail and a comparable tax (known as a use tax) on tangible personal property that is purchased from a retailer outside the state but that is thereafter stored, used or consumed by the purchaser within the state. (Rev. & Tax. Code, §§ 6002, 6051; all further statutory references are to this code except as otherwise noted.) Where, however, a purchaser buys or uses tangible personal property for resale…