SEARLES VALLEY MINERALS OPERATIONS v. STATE BD OF EQUALIZATION

No. D049905.

72 Cal.Rptr.3d 857 (2008)

160 Cal.App.4th 514

SEARLES VALLEY MINERALS OPERATIONS, INC., et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeal of California, Fourth District, Division One.

February 26, 2008.


Attorney(s) appearing for the Case

Winston & Strawn, Charles J. Moll III, Robert A. Julian and Nicole P. Dogwill, San Francisco, for Plaintiffs and Appellants.

Edmund G. Brown Jr., Attorney General, W. Dean Freeman, Supervising Deputy Attorney General, Domini Pham and Leslie Branman Smith, Deputy Attorneys General for Defendant and Respondent.


McINTYRE, J.

The California Sales and Use Tax Law generally imposes a sales tax on a retailer for the privilege of selling tangible personal property at retail and a comparable tax (known as a use tax) on tangible personal property that is purchased from a retailer outside the state but that is thereafter stored, used or consumed by the purchaser within the state. (Rev. & Tax.Code, §§ 6002, 6051; all further statutory references are to this code except...

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