Legal Opinion
Satco, Inc. v. State Board of Equalization
California Court of Appeal
Decided June 20, 1983No. Civ. 21556PublishedCited by 7 opinions
1Opinion of the Court
Opinion
BLEASE, J.
In this case we consider the scope of exemption from the sales tax provided by Revenue and Taxation Code section 6385. Satco, Inc., filed this action for refund of $47,636.35 it paid when the Board of Equalization (Board) rejected its claim of exemption. (See § 6933.) The Board appeals from the judgment which determined Satco entitled to the exemption. We will reverse the judgment.
The dispositive question is: is the sale of goods to a common carrier, to be used out-of-state, pursuant to a contract providing for delivery in California, subject to the sales tax? We conclude…
2Cases cited11 opinions
- Stasher v. Harger-HaldemanCalifornia Supreme Court · 1962
- Union League Club v. JohnsonCalifornia Supreme Court · 1941
- Martin v. California Mutual Building & Loan Ass'nCalifornia Supreme Court · 1941
- Standard Oil Co. v. JohnsonCalifornia Supreme Court · 1944
- San Joaquin Ginning Co. v. McColganCalifornia Supreme Court · 1942
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3Cited by7 opinions
- Gusse v. Damon Corp.District Court, C.D. California · 2007
- Delta Air Lines, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1989
- Engs Motor Truck Co. v. State Board of EqualizationCalifornia Court of Appeal · 1987
- Gaynor v. Western Recreational Vehicles Inc.District Court, C.D. California · 2007
- Chevron U.S.A., Inc. v. State Bd. of EqualizationCalifornia Court of Appeal · 1997
2 more not listed; retrieve them via the Exa API.