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BOYD INDUSTRIES, INC. v. STATE BD. OF EQUALIZATION

No. F033234.

107 Cal.Rptr.2d 520 (2001)

89 Cal.App.4th 706

RICHARD BOYD INDUSTRIES, INC., Plaintiff and Appellant, v. The STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Fifth District.

Rehearing Denied June 28, 2001.

Review Denied September 19, 2001.

Attorney(s) appearing for the Case

Lester J. Gendron, Madera, and Dean Gordon, Fresno, for Plaintiff and Appellant.

Tritt & Tritt and James F. Tritt, Fresno, for McHale Sign Co. et al, as Amici Curiae on behalf of Plaintiff and Appellant.

Bill Lockyer, Attorney General, Lawrence K. Keethe and Robert D. Milam, Deputy Attorneys General, for Defendant and Respondent.

OPINION

WISEMAN, J.

This case involves the differing tax consequences between a contractor's consumption of "materials" and its sale of "fixtures" as defined in section 1521 of the Board of Equalization's (Board) Sales and Use Tax Regulations (Cal. Code Regs, tit. 18, §1521; hereafter Regulation 1521). Richard Boyd Industries (Boyd) manufactures and installs various kinds of signs on real property. During the audit period in question, Boyd purchased...

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