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MICROSOFT CORP. v. FRANCHISE TAX BD.

No. A131964.

212 Cal.App.4th 78 (2012)

MICROSOFT CORPORATION, Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

December 18, 2012.

Attorney(s) appearing for the Case

Sutherland Asbill & Brennan, Jeffrey A. Friedman , Michele Borens and A. Pilar Mata for Plaintiff and Appellant.

Baker & McKenzie, J. Pat Powers , Gary D. Sprague and Amanda Kottke for Software Coalition as Amicus Curiae on behalf of Plaintiff and Appellant.

Kamala D. Harris , Attorney General, Joyce E. Hee and David Lew , Deputy Attorneys General, for Defendant and Respondent.

OPINION

DONDERO, J. —

In this action, plaintiff Microsoft Corporation seeks a refund of California state corporate franchise taxes paid for the tax years of 1995 and 1996. The taxes were based on income received in connection with the licensing of plaintiff's software and sales of its keyboard and mouse. Plaintiff claims the royalties it received from computer manufacturers for the licensing of the right to replicate and install its software...

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