DUFFY v. STATE BD. OF EQUALIZATION

Docket No. 21206.

152 Cal.App.3d 1156 (1984)

199 Cal. Rptr. 886

DENNIS L. DUFFY, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Court of Appeals of California, Third District.

March 13, 1984.


Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, Edward P. Hollingshead and Derry L. Knight, Deputy Attorneys General, for Defendant and Appellant.

Lobner & Bull, Philip D. Minter and Thomas R. Lincoln for Plaintiff and Respondent.


OPINION

SIMS, J.

In this case we hold that the State Board of Equalization (Board) properly collected sales tax on amounts received by a tailor for alterations to "new clothing" (meaning clothing not previously worn except for trying on or fitting) supplied by customers even though the clothing had been previously purchased at retail establishments other than the tailor's shop.

FACTUAL AND PROCEDURAL HISTORY

Plaintiff...

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