Supreme Court of California

Under Revenue and Taxation Code 6011 (c)(10) and 6012(c)(10), a copyright interest in artwork, transferred in conjunction with the temporary transfer of the tangible artwork itself, is not subject to sales tax.

Appellate Information

• Decided 04/02/2001
• Published 04/02/2001

Judges

• BROWN, J.

Court

• Supreme Court of California

Counsel

• For Appellant:
  
•  Nicholas Blonder, Mill Valley, for Plaintiff and Appellant., Daniel E. Abraham;  Nielsen, Merksamer, Parrinello, Mueller & Naylor, John E. Mueller and Eric J. Miethke, Mill Valley, for Graphic Artists Guild as Amicus Curiae on behalf of Plaintiff and Appellant.


• For Appellees:
  
• Bill Lockyer, Attorney General, and Paul D. Gifford, Assistant Attorney General, for Defendant and Respondent.