Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales And Use Tax Court Decisions


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American Hospital Supply Corp. v. State Board of Equalization . . . (1985)

Purchases of Menus by Hospital Does Not Qualify for Food Exemption

The Court of Appeal held that an administrative rule by the Board of Equalization that menus purchased for use in a hospital's dietary department do not qualify for the sales tax exemption for food products was valid and applied to the action, instituted five years after enactment of the rule. The court further held that the ruling was not an administrative interpretation in conflict with the legislative intent behind Revenue and Taxation Code section 6363.6. American Hospital Supply Corp. v. State Board of Equalization (1985) 169 Cal.App.3d 1088 [disapproved in part in Yamaha Corp. of America v. State Board of Equalization (1998) 19 Cal.4th 1)].