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NORTEL NETWORKS INC. v. BOARD OF EQUALIZATION

No. B213415.

191 Cal.App.4th 1259 (2011)

NORTEL NETWORKS INC., Plaintiff and Appellant, v. BOARD OF EQUALIZATION, Defendant and Appellant.

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

January 18, 2011.

Attorney(s) appearing for the Case

Paul, Hastings, Janofsky & Walker, Jeffrey G. Varga, Julian B. Decyk, Paul W. Cane and Peter J. Wied, for Plaintiff and Appellant.

Edmund G. Brown, Jr., Attorney General, W. Dean Freeman, Felix E. Leatherwood and Stephen Lew, Deputy Attorneys General, for Defendant and Appellant.

OPINION

BOREN, P.J.—

This appeal requires an interpretation of the Sales and Use Tax Law. (Rev. & Tax. Code, § 6001 et seq.)1 Nortel Networks Inc. sells telephone switching equipment in California. Income from switch hardware sales is indisputably taxable by the State of California. The question is whether sales tax is imposed on the software that Nortel licenses to operate the switching...

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