California Court of Appeal

Plaintiff's installation of a replacement part, from a pool of spare parts, into a customer's computer in exchange for the customer's malfunctioning part did not constitute a "sale." The rotable spares are not "held for sale in the regular course" of plaintiff's business, and do not qualify for the "business inventories" tax exemption.

Appellate Information

• Decided 03/03/2004
• Published 03/03/2004

Judges

•  WUNDERLICH, J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
•  David L. Larson,John G. Ryan, Lisa Sattler Blackburn, Peter O. Huang, McDermott, Will & Emery, Attorneys for Plaintiff and Appellants.


• For Appellees:
  
• Ann Miller Ravel, County Counsel, James J. Rees, Deputy County Counsel, Marcy L. Berkman, Deputy County Counsel, Office of the County Counsel, Attorneys for Defendant and Respondent.