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GENERAL BUSINESS SYSTEMS v. ST. BD., EQUALIZATION

Docket No. A019177.

162 Cal.App.3d 50 (1984)

208 Cal. Rptr. 374

GENERAL BUSINESS SYSTEMS, INC., Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

November 27, 1984.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, Edward P. Hollingshead and Charles C. Kobayashi, Deputy Attorneys General, for Defendant and Appellant.

Alexander F. Eagle III and Eagle & Courtney for Plaintiff and Respondent.

Ronald J. Palenski, Milton R. Wessel, David A. Wormser, Mary Jane Desrosiers, Margarita O. Prado and Harold A. Galloway as Amici Curiae on behalf of Plaintiff and Respondent.

OPINION

HANING, J.

Defendant/appellant State Board of Equalization (Board) appeals from a judgment granting plaintiff/respondent General Business Systems, Inc. (General) a refund of $50,256.27 in sales taxes paid and interest accrued. The Board claims a right, pursuant to section 1502, subdivision (f)(2) of title 18 of the California Administrative Code,1 to tax transactions between General and its customers...

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