2019 Precedential Business Tax Opinions

Decisions Month Year Cite Decision Type Issues
TFCG, Inc.November20192019-OTA-389PPrecedentialNontaxable sales for resale, time and materials contract (Reg. 1521)
V.A. Auto Sales, Inc.October20192019-OTA-299PPrecedentialSales for resale (Regulation 1668; R&TC 6012); R&TC 6009.1 exclusion
Praxair, Inc.October20192019-OTA-301PPrecedentialNexus; Withdrawal from stipulations; Construction contracts; New matters; Burden of proof; Resale certificates
ISIF Madfish, Inc.April20192019-OTA-292P
Fraud penalty (R&TC 6485) ; 40 percent penalty (R&TC 6597); Statute of limitations on deficiencies (R&TC 6487)
Depot Repair Services, LLCJuly20192019-OTA-196PPrecedentialJurisdiction to hear appeal by forfeited entity
Finnish Line Motorsports Inc.May20192019-OTA-138PPrecedentialFailure to remit collected sales tax penalty (R&TC 6597)
Owens-Brockway Glass Container, Inc.April 20192019-OTA-158PPrecedentialManufacturing and R&D equipment exemption (R&TC 6377.1); De minimis safe harbor election (R&TC 6377.1)
Abdul Salam and Zahida PerveenApril 20192019-OTA-041PPrecedentialReliance on oral advice (RTC 6596)

Coast Waste Management, Inc.April20192019-OTA-092PPrecedentialAnnual flat rate fuel tax (RTC 8651.7)