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DAVIS WIRE CORP. v. STATE BD. OF EQUALIZATION

Docket No. L.A. 30619.

17 Cal.3d 761 (1976)

553 P.2d 229

132 Cal. Rptr. 133

DAVIS WIRE CORPORATION, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Supreme Court of California.

August 23, 1976.

Attorney(s) appearing for the Case

COUNSEL

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, Philip C. Griffin and Lawrence K. Keethe, Deputy Attorneys General, for Defendant and Appellant.

Latham & Watkins, Austin H. Peck, Jr., and John F. Walker, Jr., for Plaintiff and Respondent.

OPINION

TOBRINER, J.

The State Board of Equalization (Board) appeals from an order directing it to refund to plaintiff, Davis Wire Corporation (Davis), certain sales taxes paid under protest. The Board contends that a sale at retail of capital assets used to manufacture nonexempt goods is taxable even if the vendor has never before sold such equipment or such goods at retail. It observes that exempting such sales from taxation would...

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