MERCEDES-BENZ v. STATE BD. OF EQUALIZATION

Docket No. 60903.

127 Cal.App.3d 871 (1982)

179 Cal. Rptr. 758

MERCEDES-BENZ OF NORTH AMERICA, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

January 14, 1982.


Attorney(s) appearing for the Case

COUNSEL

Adams, Duque & Hazeltine, Walter Taylor II, Russell E. Hayes, R. Stephan Doan and Burke W. Willsey for Plaintiff and Appellant.

George Deukmejian, Attorney General, Edmond B. Mamer and Jeffrey M. Vesely, Deputy Attorneys General, for Defendant and Respondent.


OPINION

KINGSLEY, J.

Plaintiff taxpayer appeals from an adverse judgment in its action to recover taxes. We affirm.

Under the California use tax law, a merchant who imports into the state merchandise for sale would ordinarily pay no tax under that law but would pay a sales tax on the value of the merchandise if and when sold. However, if such a merchant imports merchandise under that theory and thereafter uses it for purposes...

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