Paine

In this action for the refund of sales tax paid under protest (Rev. & Tax. Code, § 6933), the plaintiff-taxpayers (plaintiffs) claim the State Board of Equalization (the Board) erroneously assessed and collected certain sales taxes. This claim was rejected in a trial by the court and judgment was entered for defendant.

Plaintiffs appeal, contending: (1) they proved the sales at issue were made pursuant to exemption certificates, which shifted any liability for taxation to the purchasers; (2) the audit test used by the Board was inaccurate and could not be verified by evidence of subsequent sales; and (3) the trial court failed to make findings of fact on material issues. We find each contention without merit and shall affirm.

The Facts

Plaintiffs owned and operated a retail grain and feed store (Norm’s Hay) from April 1972 until August 1977, selling hay, grain, pet food and related products. Feed sold “for any form of animal life of a kind the products of which ordinarily constitute food for human consumption” is exempt from sales tax. (§ 6358, subd. (b).) Sellers of such tax-exempt feed should obtain an “exemp tion certificate” from the purchaser certifying the feed…