Collins

*808 Opinion

This is an action to recover the sum of $22,644.86 paid under protest by respondent’s assignor International Paper Company (hereafter IPCO) for the use taxes applicable to the storage, use or consumption of wooden shingles purchased by the appellant Adair Roofing, Inc. (hereafter Adair) from IPCO. IPCO is a foreign corporation with no offices, employees or agents within the State of California. Adair is a California corporation doing business in California.

Over a period of time Adair purchased wooden shake shingles from IPCO for a total purchase price of $452,894.11. The shingles were purchased for use and were used by Adair, and were not for resale. The price quoted to Adair by IPCO and paid by Adair to IPCO was “net.” The purchase order confirmations and invoices contained the following language: “Any sales, use or transport tax is for buyer’s account.” The trial court held that the quoted language was clear and unambiguous and we agree. The quoted language constituted a clear and unambiguous statement to Adair from IPCO that IPCO was not collecting any use tax from Adair. There was no conflict in the evidence and the court properly found that IPCO had not…