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BOTNEY v. SPERRY & HUTCHINSON CO.

Docket No. 44417.

55 Cal.App.3d 49 (1976)

127 Cal. Rptr. 263

ELEANOR A. BOTNEY et al., Plaintiffs and Appellants, v. SPERRY & HUTCHINSON COMPANY, Defendant, Cross-complainant and Appellant; STATE BOARD OF EQUALIZATION, Cross-defendant and Appellant.

Court of Appeals of California, Second District, Division Two.

February 4, 1976.

Attorney(s) appearing for the Case

COUNSEL

Botney, Robbins & Kay, Allen E. Botney and David Daar for Plaintiffs and Appellants.

Adams, Duque & Hazeltine, John H. Brinsley and James R. Willcox for Defendant, Cross-complainant and Appellant.

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Philip C. Griffin, Deputy Attorney General, for Cross-defendant and Appellant.

OPINION

FLEMING, Acting P.J.

The State of California imposes a sales tax on the purchase of merchandise by means of trading stamps, coupons, and the like. Beginning in 1961, Sperry and Hutchinson Company (S&H) collected sales tax reimbursements from stamp redeemers for merchandise obtained with its S&H Green Stamps on a valuation of $3 per book of 1,200 stamps, and it paid sales tax to the state on the basis of the same valuation...

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