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STANDARD OIL CO. v. STATE BD. OF EQUALIZATION

Docket No. 33610.

39 Cal.App.3d 765 (1974)

114 Cal. Rptr. 571

STANDARD OIL COMPANY OF CALIFORNIA, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Court of Appeals of California, First District, Division One.

June 12, 1974.

Attorney(s) appearing for the Case

COUNSEL

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Timothy G. Laddish, Deputy Attorney General, for Defendant and Appellant.

Pillsbury, Madison & Sutro, Noble K. Gregory, Frank H. Roberts, Donald G. McNeil and Michael H. Salinsky for Plaintiff and Respondent.

OPINION

ELKINGTON, J.

California's Revenue and Taxation Code section 6353 provides certain exemptions from taxes imposed by the state's "Sales and Use Tax Law" (Rev. & Tax. Code, §§ 6001-7176, inclusive). Section 6353, during the period with which we are concerned, read: "There are exempted from the taxes imposed by this part the gross receipts from the sales, furnishing, or service of and the storage, use, or other...

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