California Court of Appeal December 1, 1986, B006970 (Parfums-Corday, Inc. v. State Board of Equalization)

Opinion

EAGLESON, J.

In this case, we hold that a wholesaler must pay use tax on free display materials combined with merchandise in a “promotional prepack” which is sold for a single price to retailers outside of California. Accordingly, the trial court’s judgment denying recovery of use tax paid under protest is affirmed.

Facts

The facts are not in dispute.