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SIMPLICITY PATTERN CO. v. STATE BD. OF EQUALIZATION

Docket No. L.A. 31243.

27 Cal.3d 900 (1980)

615 P.2d 555

167 Cal. Rptr. 366

SIMPLICITY PATTERN COMPANY, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Supreme Court of California.

August 18, 1980.

Attorney(s) appearing for the Case

COUNSEL

Sheppard, Mullin, Richter & Hampton and Robert Joe Hull for Plaintiff and Appellant.

Stephen N. Hollman, Kadison, Pfaelzer, Woodard, Quinn & Rossi, Richard S. Cohen, Donovan, Leisure, Newton & Irvine, John Cooley Baity, Irell & Manella, Edward G. Victor, Kenneth I. Sidle and C. Kevin McGeehan as Amici Curiae on behalf of Plaintiff and Appellant.

George Deukmejian, Attorney General, Arthur C. de Goede, Assistant Attorney General, Philip C. Griffin, Lawrence K. Keethe and Richard E. Nielsen, Deputy Attorneys General, for Defendant and Respondent.

OPINION

NEWMAN, J.

Plaintiff Simplicity Pattern Company appeals from a judgment in favor of defendant Board of Equalization. The judgment denies a refund of sales tax on the transfer of film negatives and master recordings used to make audiovisual materials that help train nurses, paramedics, and other medical personnel. The transfer was part of a sale by plaintiff of the segment of its business devoted to producing and marketing...

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