Sternoff

This consolidated appeal arises out of two separately tried actions for refund of taxes paid under protest after the State Board of Equalization (Board) determined that plaintiffs were liable for the payment of use tax (Rev. & Tax. Code, § 6201) as a result of their purchase of certain raw materials.

Each of the two actions in the court below was in turn a consolidated action involving several plaintiffs, all of whom are engaged in a similar type of business, to wit, specialized packaging and preparing of merchandise for shipment. Both actions involved identical facts and issues.

For convenience we will refer to the actions below according to the name of the first captioned plaintiff in each case. Further, where appropriate, we will use the collective “plaintiffs” to refer to all plaintiffs in both actions.

In one case, Sternoff et al. v. Board (No. C 200968) the trial court rendered judgment for defendant Board. In the other case, Lyon Moving & Storage et al. v. Board (No. C 205685) judgment was in favor of plaintiffs. In each action the unsuccessful parties have appealed.

The undisputed facts upon which both cases were decided are in summary as follows.

Plaintiffs…