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  5. 139 Cal.App.3d 594 (1983)
 

INTELLIDATA INC. v. STATE BD. OF EQUALIZATION

Docket No. AO16108.

139 Cal.App.3d 594 (1983)

188 Cal. Rptr. 850

INTELLIDATA INCORPORATED, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

January 31, 1983.

Attorney(s) appearing for the Case

COUNSEL

Alexander F. Eagle III and Eagle, Williams & Courtney for Plaintiff and Appellant.

George Deukmejian, Attorney General, Edward P. Hollingshead and Charles C. Kobayashi, Deputy Attorneys General, for Defendant and Respondent.

OPINION

MILLER, J.

In this action we consider whether transactions between keypunch service companies and their customers are properly taxable as sales of tangible personal property within the meaning of the California Sales and Use Tax Law. (Rev. & Tax. Code, § 6001 et seq.)1

The underlying facts in this case are generally undisputed. Intellidata...

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