Beneficial Standard Life Insurance v. State Board of Equalization

Beneficial Standard Life Insurance Company has appealed from an adverse judgment in an action it brought to obtain a refund of California use taxes assessed by the State Board of Equalization and which were paid under protest.

The facts which were agreed upon are: Plaintiff, Beneficial Standard Life Insurance Company, at all times herein mentioned was a life insurance company incorporated under the laws of the State of California. During the period of July 1, 1947, through June 30, 1955, the plaintiff sold tangible personal property, the gross receipts from the sale of which were $445,013.17. There were approximately one hundred such items of tangible personal property sold during said period, consisting primarily of Cadillac automobiles which were purchased by plaintiff outside the State of California and sold by plaintiff to individual purchasers who took delivery in the State of California for use in this state. In all instances title passed to plaintiff’s vendees within this state. No sales taxes were paid at the time of said sales, and plaintiff did not collect use taxes from the vendees. There were assessed upon these transactions $13,279.56 taxes, $2,373.81 interest, and…