California Court of Appeal

In action for unfair and deceptive business practices for collecting tax on service contracts, judgment holding that the sales were not subject to sales or use tax is affirmed over claim that the taxation of petitioner's service contracts is proper as petitioner sells its computers and service contracts for a single lump-sum price, without a separate statement on the invoice of the charge for the service contract.

Appellate Information

• Decided 02/01/2008
• Published 02/01/2008

Judges

• SEPULVEDA, J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Paul, Hastings, Janofsky & Walker LLP, Ned N. Isokawa, John P. Phillips, San Francisco, Jason Bergmann, for Petitioners., Payne & Fears, LLP, Charles M. Louderback, Stacey L. Pratt, James T. Conley, Irvine;  Ellis & Rapacki, LLP, Fredric L. Ellis, Edward D. Rapacki, for Real Parties in Interest Diane Mohan and DeMarco Enterprises, Inc., Attorney General of the State of California, Edmund G. Brown Jr., Randall P. Borcherding, Julian O. Standen, Deputy Attorney Generals, for Real Party in Interest State Board of Equalization.


• For Appellees:
  
• No appearances for Respondent.