California Court of Appeal
Searles Valley Minerals Operations, Inc.. v. State Bd. of Equalization, D049905
In the context of coal that is purchased outside California and used by the purchaser to produce electricity in the state, the electricity is "tangible personal property" under the Sales and Use Tax Law, but the coal is not incorporated into the electricity and is consequently subject to the California use tax.
Appellate Information
- Decided 02/26/2008
- Published 02/26/2008
Judges
- McINTYRE, J.
Court
- California Court of Appeal
Counsel
- For Appellant:
- Winston & Strawn, Charles J. Moll III, Robert A. Julian and Nicole P. Dogwill, San Francisco, for Plaintiffs and Appellants.
- For Appellees:
- Edmund G. Brown Jr., Attorney General, W. Dean Freeman, Supervising Deputy Attorney General, Domini Pham and Leslie Branman Smith, Deputy Attorneys General for Defendant and Respondent.