Parfums-Corday, Inc. v. State Bd. of Equalization

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• California - CullIGAn Water Conditioning v. State Bd. of Equalization
• California - Honeywell Information Systems, Inc. v. County of Sonoma
• California - American Airlines, Inc. v. State Bd. of Equalization
• California - Stockton Kenworth, Inc. v. State Bd. of Equalization
• California - H. J. Heinz Co. v. State Bd. of Equalization



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• US - Reference Stubs - Storage or use of property while holding it for sale
• US - Reference Stubs - 'Retail sale' or 'sale at retail' defined
• US - Reference Stubs - Effect of certificate
• US - Reference Stubs - Use of property by purchaser who gives resale certificate
• US - Reference Stubs - Presumption that gross receipts subject to tax; burden of proof
• US - Reference Stubs - "Use" defined
• US - Reference Stubs - "Storage" or "use" not including keeping tangible personal property for use outside state
• US - Reference Stubs - Short title
• US - Reference Stubs - "Sale" defined
• 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 - Tax imposed on privilege of selling tangible personal property at retail
• US - Reference Stubs - Presumption that tangible personal property sold for storage, use, or other consumption