Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales And Use Tax Court Decisions
Oliver and Williams Elevator Corp. v. State Board of Equalization . . . (1975)
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.