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NAVISTAR INTERNAT. v. ST. BD. OF EQUALIZATION

Docket No. S032195.

8 Cal.4th 868 (1994)

884 P.2d 108

35 Cal. Rptr.2d 651

NAVISTAR INTERNATIONAL TRANSPORTATION CORPORATION et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Supreme Court of California.

November 28, 1994.

Attorney(s) appearing for the Case

COUNSEL

Pillsbury, Madison & Sutro, C. Douglas Floyd, Jeffrey M. Vesely and Craig A. Becker for Plaintiffs and Appellants.

Elizabeth C. Burton and Kendall L. Houghton as Amici Curiae on behalf of Plaintiffs and Appellants.

Daniel E. Lungren, Attorney General, and Richard F. Finn, Deputy Attorney General, for Defendant and Respondent.

OPINION

KENNARD, J.

California imposes a sales tax on the retail sale of tangible personal property (Rev. & Tax. Code, § 6051),1 but excludes from taxation the transfer of intangible property and the transfer of a "custom computer program" (§ 6010.9). The issues here are:

1. When a company's trade secrets or other intellectual work product are embodied in documents, is the sale of...

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