Associated Beverage Co. v. Board of Equalization

Introduction

Defendant State Board of Equalization appeals from that portion of the judgment ordering a refund of sales taxes to plaintiff Westinghouse Beverage Group, Inc. (formerly Associated Beverage Company, Inc.), in case No. C498944. Plaintiff Associated Beverage Company, Inc., appeals from that portion of the judgment ordering that plaintiff" take nothing in case No. C422313.

Statement of Facts

Case No. C498944

Seven-Up manufactures and sells soft drinks in Southern California to various customers, including grocery stores, restaurants and gasoline sta tions. Defendant audited Seven-Up for the period of December 29, 1973, through September 21, 1978, and determined there was a sales tax deficiency. After Seven-Up paid the sum demanded, it filed a claim for the refund of $424,258 on March 21, 1980. Thereafter, on August 30, 1983, Seven-Up filed a revised claim for refund.

This claim challenged the portion of the deficiency involving Seven-Up’s sales to vending machine owners and lessees who had a fixed place of business. Defendant had projected this deficiency assessment from samples which revealed Seven-Up did not have resale certificates from all of its…