Burroughs Corp. v. State Board of Equalization

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that, in applying the primary purpose test to a sale for resale exemption claim, the decisive factor is “whether a substantial intervening use of the property has occurred at any time which is primarily undertaken for a purpose other than its subsequent resale.”
• statutory language, use “does not include the sale of . . . property in the regular course of business,” constitutes a resale exemption

Source: CourtListener parenthetical corpus (CC0).