Oct. 2, 2013
/PRNewswire/ -- On
September 27, 2013
, Los Angeles Superior Court Judge
ruled in the taxpayers' favor, granting their motion for summary judgment in the case of
Lucent Technologies, Inc. et al. v. State Board of Equalization.
Lucent Technologies, Inc. v. California State Bd. of Equal.
(Cal. Ct. App.
September 27, 2013
)]. This motion was granted in response to an action brought by the taxpayers for the refund of sales and use taxes assessed by the State Board of Equalization on what the Judge ruled to be technology transfer agreements.Finding several factual similarities, the court relied heavily on the analysis set forth in
Nortel Networks Inc. v. California State Board of Equalization.
Nortel Networks Inc. v. California State Bd. of Equal.
No. B213415 (Cal. App. Ct.
January 18, 2011
)]. In its opinion, the court concluded that there were no triable issues of fact and found, among other things, that the software in question qualified as exempt under the technology transfer agreement statutes. The issue of prejudgment interest was left outstanding due to its absence from the briefs submitted, but a hearing on this issue has been scheduled for
November 18, 2013
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