Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Memorandum Opinions
The issues presented by petitioner are the same as those presented by its successor Micro Reproduction Services.
BEFORE THE STATE BOARD OF EQUALIZATION OF THE STATE OF CALIFORNIA
In the Matter of the Petition of STANLEY BLAINE WORTHINGTON
For Petitioner: Mr. Stanley Blaine Worthington In Pro Per.
For Staff: Mr. W. E. Burkett Tax Counsel
This opinion considers the merit of a protested final determination for sales and use taxes in the amount of $921.36, plus statutory interest determined against petitioner for the period September 1, 1964, to December 31, 1965.
The issues presented by the petition are the same as those considered in the memorandum opinion issued on this date on the petition of petitioner's successor, Micro Reproduction Services, Inc., account No. SR AD 14 606017. We do not find any material differences between the facts of the two petitions. Accordingly, we conclude that the claim that the taxes were erroneously determined is without merit.
Done at Sacramento, California, this 25th day of March 1969.
George R. Reilly, Chairman
Paul R. Leake, Member
Richard Nevins, Member
Attested by: H. F. Freeman, Executive Secretary