RHODES & JAMIESON, LTD. v. CALIF. STATE BOARD OF EQUAL.

Docket No. 10263.

201 Cal.App.2d 343 (1962)

20 Cal. Rptr. 218

RHODES & JAMIESON, LTD., et al., Plaintiffs and Respondents, v. THE CALIFORNIA STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Court of Appeals of California, Third District.

March 14, 1962.


Attorney(s) appearing for the Case

Stanley Mosk, Attorney General, Ernest P. Goodman, John J. Klee, Jr. and Harry W. Low, Deputy Attorneys General, for Defendant and Appellant.

Nebecker, Stoops & Hoge and Dale I. Stoops for Plaintiffs and Respondents.


PIERCE, J.

[1] The question on this appeal is whether a buyer who hauls purchased cement in his own truck from a place of manufacture to place of use and receives a credit from the seller in an amount (fixed by the latter) based upon what the seller regards to be the buyer's cost of transportation is making a "specific charge for transportation" (which makes the transaction taxable) or is merely receiving a "price differential."

The trial court...

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