California Court of Appeal
MODERN PAINT AND BODY SUPPLY, INC. v. STATE BD. OF EQUALIZATION, B141232
Under California Code of Regulations, title 18 (Regulations), section 1668, subdivision (c)(1), items sold to auto repair shops which were used up during the auto repair process but which were not physically incorporated into the repaired cars are subject to sales taxes.
Appellate Information
- Decided 03/06/2001
- Published 03/06/2001
Judges
- NOTT, J.
Court
- California Court of Appeal
Counsel
- For Appellees:
- Bill Lockyer, Attorney General, Richard W. Bakke and Thomas G. Heller, Deputy Attorneys General, for Defendant and Appellant., Law Offices of Philip Garrett Panitz, Philip Garrett Panitz, Westlake Village, and Ryan D. Schaap, for Plaintiff and Respondent.