CullIGAn Water Conditioning v. State Bd. of Equalization

Core Citations

DISTINGUISHED in

• Northbrook Excess & Surplus Ins. Co. v. Coastal Rescue Systems Corp.

This document cites

• California - Pitts v. Perluss
• California - Albers v. State Bd. of Equalization
• California - Coast Elevator Co. v. State Bd. of Equalization
• California - Carmona v. Division of Industrial Safety
• California - Szabo Food Service, Inc. v. State Bd. of Equalization



See all quotations

• California - Merrill v. Department of Motor Vehicles
• California - Henry's Restaurants of Pomona, Inc. v. State Bd. of Equalization
• California - Mission Pak Co. v. State Bd. of Equalization
• California - L. Inc. v. State Bd. of Equalization
• US - Reference Stubs - 'Sales price' defined
• US - Reference Stubs - Leases of Tangible Personal Property -In General
• US - Reference Stubs - "Use" defined
• US - Reference Stubs - 'Gross receipts' defined
• US - Reference Stubs - Exemption for rentals payable under lease of tangible personal property
• US - Reference Stubs - Collection of tax from purchaser by retailer engaged in business in this state
• US - Reference Stubs - "Sale" defined
• US - Reference Stubs - Service Enterprises Generally
• US - Reference Stubs - Excise tax on storage, use, or other consumption of tangible personal property purchased from retailer on or after July 1, 1935, for storage use, or consumption
• US - Reference Stubs - "Lease" defined; sale under security agreement
• US - Reference Stubs - Gross receipts from sale included in measure of sales tax
• US - Reference Stubs - "Occasional sale" defined
• US - Reference Stubs - Definition
• US - Reference Stubs - Tax imposed on privilege of selling tangible personal property at retail
• US - Reference Stubs - "Purchase" defined