Cardinal Health 110 v. State Bd. of Equaliziation
This appeal raises the question of whether sales to hospitals of insulin syringes, glucose test strips, and skin puncture lancets are exempt from sales and use taxes under Revenue and Taxation Code[1] section 6369. The trial court ruled they were exempt, and granted summary judgment in favor of Cardinal Health 110, Inc., (Cardinal) in its tax refund action against the California State Board of Equalization (the Board). Court conclude the sales of syringes are exempt from taxation, but the sales of glucose test strips and skin puncture lancets are not. court also conclude that Cardinal should not have been awarded its attorney fees. Accordingly, court affirm in part, reverse in part, and remand for further proceedings.
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