Legal Opinion
King v. State Board of Equalization
California Court of Appeal
Decided January 21, 1972No. Civ. 12358PublishedCited by 35 opinions
1Opinion of the Court
Opinion
FRIEDMAN, Acting P. J.
This appeal involves the application of the Sales and Use Tax Law 1 to a contractor’s gross receipts for constructing an electrical power transmission line.
The retail sales tax is measured by the gross receipts from the retail sale of tangible personal property. (§ 6051.) Effective in 1965, the Legislature adopted a provision declaring that telephone and electrical transmission lines, poles and towers are not “tangible personal property” for sales tax purposes. (§ 6016.5.) It accompanied its declaration with a statement that it was prospective only, leaving prior…
2Cases cited11 opinions
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Western Lithograph Co. v. State Board of EqualizationCalifornia Supreme Court · 1938
- Trabue Pittman Corp. v. County of Los AngelesCalifornia Supreme Court · 1946
- Market St. Ry. Co. v. Cal. St. Bd. Equal.California Court of Appeal · 1955
6 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Duffy v. State Board of EqualizationCalifornia Court of Appeal · 1984
- New England Yacht Sales, Inc. v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 1986
- Barclays Bank International Limited v. Franchise Tax BoardCalifornia Court of Appeal · 1992
- Cedars-Sinai Medical Center v. State Board of EqualizationCalifornia Court of Appeal · 1984
30 more not listed; retrieve them via the Exa API.