Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales And Use Tax Court Decisions


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Oliver and Williams Elevator Corp. v. State Board of Equalization . . . (1975)

Application of Regulation 1521 to Manufacturer and Installer of Elevator Systems Is Not Unreasonable

Plaintiff claimed that the application of sales tax to certain elevator components manufactured and installed by it classified as fixtures by the Board in accordance with Regulation 1521 was arbitrary and capricious and had no reasonable or rational basis. Regulation 1521 distinguishes, for purposes of applying sales and use tax, between fixtures and materials used in construction contracts. The trial court agreed with plaintiff. The court of appeal reversed, finding that there was no substantial evidence to show that the Board's ruling was unreasonable, and finding that the trial court had been mistaken in substituting its own policy judgment for that of the Board. Oliver and Williams Elevator Corp. v. State Board of Equalization (1975) 48 Cal.App.3d 890.