Tobi Transport, Inc. v. State Board of Equalization

Plaintiff has appealed from a judgment rendered in favor of defendant in an action which sought a refund of sales taxes paid by plaintiff. At the time of trial the matter was submitted to the trial judge, sitting without a jury, on a stipulation of facts and trial briefs.

The court rendered findings of fact and conclusions of law, concluding that sales taxes were owed by the plaintiff on moneys charged for the pumping of cement, because the pumping operation is part of the sale and transportation of the goods, and the sale is not completed until the conclusion of the pumping. Appellant contends that the sale is completed when the cement is delivered to the purchaser’s construction site and before the service of pumping the cement commences.

Factual Summary

The stipulation of facts reflects that between January 1, 1971, and December 31, 1973, plaintiff was engaged in the business of manufacturing and selling ready-mix concrete under the name “Bohannan Brothers” and providing pumping services for placing concrete in areas difficult to reach, under the name “Delta Pump Service.” Customers of plaintiff can buy the concrete separately, can engage only the pumping services,…