MODERN PAINT & BODY SUPPLY, INC. v. STATE BD. OF EQUALIZATION

No. B141232.

104 Cal.Rptr.2d 784 (2001)

87 Cal.App.4th 703

MODERN PAINT AND BODY SUPPLY, INC., Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

Rehearing Denied March 26, 2001.

Review Denied June 20, 2001.


Attorney(s) appearing for the Case

Bill Lockyer, Attorney General, Richard W. Bakke and Thomas G. Heller, Deputy Attorneys General, for Defendant and Appellant.

Law Offices of Philip Garrett Panitz, Philip Garrett Panitz, Westlake Village, and Ryan D. Schaap, for Plaintiff and Respondent.


Certified for Partial Publication.*.

NOTT, J.

The State Board of Equalization (the Board) appeals from a summary judgment awarding a refund of sales taxes, interest, and penalties in favor of Modern Paint and Body Supply, Inc. (Modern). Modern is a business that sells products used in auto body repair. It sold items to auto repair shops which the repair shops consumed or used up during the auto repair process and which were not...

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