| M. Farooqui | December | 2020 | 2020-OTA-376
| Nonprecedential | Used car dealership, sales charge-offs, bad debts (R&TC 6055; Reg. 1642)
|
| POH Corporation | December | 2020 | 2020-OTA-366
| Nonprecedential | Unreported sales, furniture store (R&TC 6481); Substantiation of sales for resale (R&TC 6901, 6092; Reg. 1668); Negligence penalty (R&TC 6484)
|
| I. Mullick | December | 2020 | 2020-OTA-360
| Nonprecedential | Unreported taxable sales, coffeehouse
|
| Sun Sun Enterprise, Inc. | December | 2020 | 2020-OTA-359
| Nonprecedential | Unreported taxable sales, restaurant
|
| Auto Cellular Systems | December | 2020 | 2020-OTA-357
| Nonprecedential | Unreported taxable sales, cellular phones (Reg. 1585)
|
| R. Dudum | December | 2020 | 2020-OTA-354
| Nonprecedential | Responsible officer liability (R&TC 6829); Relief from penalties (R&TC 6592)
|
| Theratest Laboratories, Inc. | December | 2020 | 2020-OTA-353
| Nonprecedential | Nexus; Use tax liability for equipment leased to process medical tests (R&TC 6203)
|
| Regents of the University of California | December | 2020 | 2020-OTA-352
| Nonprecedential | Sales tax, exempt medicine or non-exempt medical device (R&TC 6369; Reg. 1589, 1591)
|
| TMHR Collective Corporation (PFR) | December | 2020 | 2020-OTA-349
| Nonprecedential | Standard for granting petition for rehearing
|
| TMHR Collective Corporation | December | 2020 | 2020-OTA-348
| Nonprecedential | Unreported sales, marijuana dispensary (R&TC 6481); Negligence penalty (R&TC 6484)
|
| R. Khraich (PFR) | December | 2020 | 2020-OTA-347
| Nonprecedential | Standard for granting petition for rehearing
|
| R. Khraich | December | 2020 | 2020-OTA-346
| Nonprecedential | Unreported sales, used car dealership; Bad debt deduction (R&TC 6055)
|
| Mehrra Jewellers (PFR) | December | 2020 | 2020-OTA-337
| Nonprecedential | Standard for granting petition for rehearing |
| Mehrra Jewellers | December | 2020 | 2020-OTA-336
| Nonprecedential | Exempt sales of bullion, jewelry store (R&TC 6355; Reg. 1599)
|
| Newell Window Furnishings, Inc. | November | 2020 | 2020-OTA-377 | Nonprecedential | Notice (R&TC 6486) |
| R. Peraza and J. Peraza | November | 2020 | 2020-OTA-329 | Nonprecedential | Unreported sales (concrete); Interest relief (R&TC 6593.5 ); Bad debt deduction (R&TC 6055); Sales tax reimbursement (Reg. 1700 )
|
| M. Savage | November | 2020 | 2020-OTA-328P
| Precedential | Jurisdiction to determine bankruptcy discharge
|
| MBSC, Inc. | November | 2020 | 2020-OTA-327
| Nonprecedential | Unreported taxable sales, restaurant
|
| American Rental & Sales Corp | November | 2020 | 2020-OTA-324
| Nonprecedential | Unreported taxable sales (used car dealership)
|
| L. Oliveira | November | 2020 | 2020-OTA-321
| Nonprecedential | Unreported taxable sales (furniture store); Negligence penalty (R&TC 6484)
|
| B. Kidd | November | 2020 | 2020-OTA-320
| Nonprecedential | Responsible person liability (R&TC 6829)
|
| M. Qadari | November | 2020 | 2020-OTA-319 | Nonprecedential | Unreported sales, grocery store (R&TC 6481) |
| M. Sanchez and M. Angulo | November | 2020 | 2020-OTA-318 | Nonprecedential | Unreported taxable sales (car dealership)
|
| Ballaj | November | 2020 | 2020-OTA-316 | Nonprecedential | Unreported taxable distributions of tobacco products (R&TC 30101, 30123, 30131.2)
|
| Ricardo's on the Beach, Inc. | November | 2020 | 2020-OTA-315
| Nonprecedential | Fraud penalty (R&TC 6485); Statute of limitations for proposed assessment (R&TC 6487(a))
|
| Ricardo's on the Beach, Inc. (PFR) | November | 2020 | 2020-OTA-314 | Nonprecedential | Standard for granting petition for rehearing
|
| Newell Window Furnishings, Inc. (PFR) | November | 2020 | 2020-OTA-313
| Nonprecedential | Standard for granting petition for rehearing; Timeliness of appeal to OTA; Proper service of CDTFA decision (R&TC 6486; Reg. 35004)
|
| S. Price | November | 2020 | 2020-OTA-312 | Nonprecedential | Unreported taxable sales (coffee shops)
|
| S. Price (PFR) | November | 2020 | 2020-OTA-311 | Nonprecedential | Standard for granting petition for rehearing
|
| A. Gozukara | October | 2020 | 2020-OTA-306
| Nonprecedential | OTA jurisdiction over collection issue
|
| E. Cambrone | October | 2020 | 2020-OTA-301
| Nonprecedential | Unreported sales, used car dealership (R&TC 6051, 6481)
|
| Medifocus Inc. | October | 2020 | 2020-OTA-294
| Nonprecedential | Sales & use tax exemption for catheter components (R&TC 6369; Reg. 1591, 1591.1)
|
| CPC Transportation Company, LLC | October | 2020 | 2020-OTA-291
| Nonprecedential | Use tax on transfer of vehicles between related entities
|
| Micelle Laboratories, Inc. | October | 2020 | 2020-OTA-290P | Precedential | Allocation of business's sale price to tangible personal property (Reg. 1595); Relief from interest (R&TC 6593.5)
|
| Gkhalsa, Inc | October | 2020 | 2020-OTA-288
| Nonprecedential | Unreported taxable sales, convenience store (R&TC 6051, 6481)
|
| R. Yau | October | 2020 | 2020-OTA-281
| Nonprecedential | Responsible person liability (R&TC 6829); Failure to timely pay sales or use tax penalty (R&TC 6592)
|
| L. Gasich | October | 2020 | 2020-OTA-276
| Nonprecedential | Responsible person liability (R&TC 6829); Failure to timely pay sales or use tax penalty (R&TC 6592)
|
| L. Gasich (PFR) | October | 2020 | 2020-OTA-275
| Nonprecedential | Standard for granting petition for rehearing
|
| Image 2000 | October | 2020 | 2020-OTA-272P | Precedential | Relief from liability (R&TC 6596)
|
| Image 2000 (PFR) | October | 2020 | 2020-OTA-271
| Nonprecedential | Standard for granting petition for rehearing
|
| Snowflake Factory LLC | October | 2020 | 2020-OTA-270P
| Precedential | Sales or use tax on aircraft, exemption for aircraft used in interstate commerce (Reg. 1620); Location of sale (Reg. 1628); Determination of taxable sales price
|
| Snowflake Factory LLC (PFR) | October | 2020 | 2020-OTA-269
| Nonprecedential | Standard for granting petition for rehearing
|
| J. Hamidi | October | 2020 | 2020-OTA-268
| Nonprecedential | Unreported sales, car dealership (R&TC 6051, 6481)
|
| GRB Investments, Inc. | October | 2020 | 2020-OTA-267
| Nonprecedential | Unreported taxable sales, restaurant (R&TC 6051, 6481)
|
| J. Lopez | October | 2020 | 2020-OTA-266
| Nonprecedential | Unreported taxable sales, food market (R&TC 6051, 6481); Negligence penalty (R&TC 6484)
|
| S. Pitsley | October | 2020 | 2020-OTA-265 | Nonprecedential | Unreported sales, clothing store (R&TC 6051, 6481)
|
| D. Singh | October | 2020 | 2020-OTA-264
| Nonprecedential | Unreported taxable sales, convenience store (R&TC 6051, 6481)
|
| 24HOURSPC.COM, Inc. | September | 2020 | 2020-OTA-241
| Nonprecedential | Unreported sales, missing records (R&TC 6481)
|
| 24HOURSPC.COM, Inc. (PFR) | September | 2020 | 2020-OTA-240
| Nonprecedential | Standard for granting petition for rehearing
|
| K. Niltasuwan & N. Patrathiranond | September | 2020 | 2020-OTA-232
| Nonprecedential | Unreported sales (restaurant)
|
| K. Krishan and P. Lata | September | 2020 | 2020-OTA-231
| Nonprecedential | Unreported sales, convenience store (R&TC 6481); Unreported rebates (R&TC 6012); Negligence penalty (R&TC 6484)
|
| J. Nader | September | 2020 | 2020-OTA-230
| Nonprecedential | Unreported vehicle sales
|
| R. Hernandez | September | 2020 | 2020-OTA-229
| Nonprecedential | Unreported taxable sales, restaurant store (R&TC 6051, 6481)
|
| R. Carmona, et al. | August | 2020 | 2020-OTA-208
| Nonprecedential | Unreported taxable sales, auto repair shop (R&TC 6051, 6481)
|
| R. Carmona, et al. (PFR) | August | 2020 | 2020-OTA-207
| Nonprecedential | Standard for granting petition for rehearing
|
| EMA Design Automation, Inc. | August | 2020 | 2020-OTA-206 | Nonprecedential | Relief from tax and interest based on reliance on written advice (R&TC 6596)
|
| EMA Design Automation, Inc. (PFR) | August | 2020 | 2020-OTA-205
| Nonprecedential | Standard for granting petition for rehearing
|
| M. Sanchez & M. Angulo | August | 2020 | 2020-OTA-202
| Nonprecedential | Unreported sales (auto dealership); Definition of retailer (R&TC 6015)
|
| I. Singh & T. Singh | August | 2020 | 2020-OTA-201
| Nonprecedential | Unreported sales, liquor store (R&TC 6481)
|
| Chopras Restaurant, Inc. | August | 2020 | 2020-OTA-200
| Nonprecedential | Unreported sales (restaurant)
|
| Caleye Corporation | August | 2020 | 2020-OTA-199
| Nonprecedential | Unreported sales (imported furniture); Definition of retailer (R&TC 6015)
|
| M.A.C. Cosmestics, Inc. | August | 2020 | 2020-OTA-174
| Nonprecedential | Claim for refund requirement, "self-help" credits (R&TC 6902)
|
| AMG Care Collective | August | 2020 | 2020-OTA-173P | Precedential | Unreported taxable sales (cannabis); mailing requirements for notice of determination (R&TC 6486)
|
| S. Bachor (Rehearing) | August | 2020 | 2020-OTA-172P
| Precedential | Unreported taxable sales (fabrication labor); Construction contractors (Regulation 1521)
|
| OMAG Automotive Machine, Inc. | August | 2020 | 2020-OTA-171
| Nonprecedential | Unreported taxable sales (auto repairs)
|
| Irvine Cabinets Showroom, Inc. | August | 2020 | 2020-OTA-170
| Nonprecedential | Unreported taxable sales (cabinets); Construction contractors (Regulation 1521); Fraud penalty (R&TC 6485)
|
| Breen Enterprises, Inc. | August | 2020 | 2020-OTA-169
| Nonprecedential | Unreported taxable sales (bar and grill); Fraud penalty (R&TC 6485)
|
| Salton Sea Ventures, Inc. | August | 2020 | 2020-OTA-167
| Nonprecedential | Unreported sales of gasoline
|
| S. Andrews and B. Andrews | August | 2020 | 2020-OTA-159
| Nonprecedential | Unreported sales of tangible personal property: Identification of retailer
|
| A. Laspino | August | 2020 | 2020-OTA-154
| Nonprecedential | Statute of limitations for issuing notice of determination (R&TC 6487(a)); Responsible person liability (R&TC 6829); Late payment penalty (R&TC 6592)
|
| D. Ashikian | August | 2020 | 2020-OTA-150
| Nonprecedential | Unreported sales (auto service station and convenience store); Nontaxable labor charges
|
| Priscilla's Gourmet Coffee, Inc. | August | 2020 | 2020-OTA-086
| Nonprecedential | Relief of interest & penalties (R&TC 6593.5, 6596)
|
| E. Drori | August | 2020 | 2020-OTA-087
| Nonprecedential | Responsible person Liability (R&TC 6829)
|
| C. Beebe and S. Bates | July | 2020 | 2020-OTA-085 | Nonprecedential | Responsible person liability (R&TC 6829)
|
| B. Lizarraga | July | 2020 | 2020-OTA-084 | Nonprecedential | Unreported taxable sales (restaurant)
|
| Hungry Valley Fuel, Inc. | July | 2020 | 2020-OTA-083 | Nonprecedential | Local tax reallocation; Statute of limitations (R&TC 6487); Reasonable reliance defense (R&TC 6596);
|
| Marco's Trattoria Pizzeria, Inc. | July | 2020 | 2020-OTA-082 | Nonprecedential | Statute of limitations (R&TC 6487); Unreported taxable sales (restaurant); Interest relief (R&TC 6482)
|
| J. Mello | July | 2020 | 2020-OTA-081 | Nonprecedential | Responsible person liability (R&TC 6829)
|
| S. Arnold (PFR) | July | 2020 | 2020-OTA-080 | Nonprecedential | Standard for granting petition for rehearing
|
| S. Arnold | July | 2020 | 2020-OTA-079 | Nonprecedential | Responsible person liability (R&TC 6829); Negligence penalty (R&TC 6484) |
| Mount Diablo Tile & Stone Company (PFR) | July | 2020 | 2020-OTA-078 | Nonprecedential | Standard for granting petition for rehearing |
| Mount Diablo Tile & Stone Company | July | 2020 | 2020-OTA-077
| Nonprecedential | Unreported sales (flooring); Taxability of sales for resale and installation labor; Failure to file penalty (R&TC 6511, 6592(a))
|
| Martinez Steel Corporation (PFR) | July | 2020 | 2020-OTA-074P | Precedential | Standard for granting petition for rehearing
|
| Martinez Steel Corporation | July | 2020 | 2020-OTA-073P | Precedential | Sales for resale exception by construction contractor (Regulation 1521)
|
| Pasatiempo Investments, LTD. PTN (PFR) | July | 2020 | 2020-OTA-070 | Nonprecedential | Standard for granting petition for rehearing
|
| Pasatiempo Investments, LTD. PTN | July | 2020 | 2020-OTA-069P | Precedential | Unreported taxable sales (bar and grill); Prime retailer liability , concessionaire (Regulation 1699)
|
| JEP Enterprises, Inc. | June | 2020 | 2020-OTA-068 | Nonprecedential | Unreported taxable sales (restaurant); Fraud penalty (R&TC 6485)
|
| M. Silva | June | 2020 | 2020-OTA-067 | Nonprecedential | Unreported taxable sales, restaurant; Fraud penalty (R&TC 6485)
|
| C. Ferrie dba Vinny & Carol's The Original Cottage | June | 2020 | 2020-OTA-066 | Nonprecedential | Unreported taxable sales (restaurant); Interest abatement
|
| J.R. Simplot Company and Britz-Simplot Grower Solutions, LLC | June | 2020 | 2020-OTA-065 | Nonprecedential | Fertilizer exemption (R&TC 6358)
|
| N. Lortz | June | 2020 | 2020-OTA-064 | Nonprecedential | Responsible person liability (R&TC 6829); Late payment penalty (R&TC 6592)
|
| E. Paria | June | 2020 | 2020-OTA-063 | Nonprecedential | Sales of tangible personal propery, deduction for nontaxable labor (Reg. 1501, 1502, 1528)
|
| G. Shakolas (PFR) | April | 2020 | 2020-OTA-060 | Nonprecedential | Standard for granting petition for rehearing
|
| G. Shakolas | April | 2020 | 2020-OTA-059 | Nonprecedential | Unreported taxable sales (restaurant)
|
| Golden 7 Liquor & Deli, Inc. | March | 2020 | 2020-OTA-056 | Nonprecedential | Unreported taxable sales (liquor store)
|
| Golden 7 Liquor & Deli, Inc. (PFR) | March | 2020 | 2020-OTA-055 | Nonprecedential | Standard for granting Petition for Rehearing
|
| J. Steward | March | 2020 | 2020-OTA-052 | Nonprecedential | Use tax on vehicle (R&TC 6248(a); Reg. 1620)
|
| J. Steward (PFR) | March | 2020 | 2020-OTA-051 | Nonprecedential | Standard for granting Petition for Rehearing
|
| Katzir's Floor & Home Design Inc. | March | 2020 | 2020-OTA-048 | Nonprecedential | Unreported taxable sales (flooring materials); Interest relief (R&TC 6593, 6593.5)
|
| Katzir's Floor & Home Design Inc. (PFR) | March | 2020 | 2020-OTA-047 | Nonprecedential | Standard for granting Petition for Rehearing |
| R. Ponek and M. Ponek (PFR) | January | 2020 | 2020-OTA-028
| Nonprecedential | Standard for granting petition for rehearing
|
| Roanja Planning Inc. (PFR) | January | 2020 | 2020-OTA-027 | Nonprecedential | Standard for granting petition for rehearing
|
| Khoren Yanikyan | January | 2020 | 2020-OTA-026
| Nonprecedential | Underreported sales, mini-mart
|
| A. Talavera | January | 2020 | 2020-OTA-022P
| Precedential | Bad debt deduction for repossessed vehicles (R&TC 6055; CCR 1642); Validity of CDTFA regulations
|
| Patrick Lynn Addy | January | 2020 | 2020-OTA-020
| Nonprecedential | Underreported sales, restaurant
|
| Ramco Jewelry Corp | January | 2020 | 2020-OTA-017
| Nonprecedential | Sales for resale, sales in interstate commerce, resale certificates (CCR 1668); Negligence penalty (R&TC 6484)
|
| Design Home Center, Inc. | January | 2020 | 2020-OTA-016
| Nonprecedential | Underreported taxable sales, furniture store; Negligence penalty (R&TC 6484; CCR 1698, 1703)
|
| Paul Neufeld | January | 2020 | 2020-OTA-015
| Nonprecedential | Responsible person liability (R&TC 6829)
|
| Cody Lee Bass | January | 2020 | 2020-OTA-011
| Nonprecedential | Responsible officer penalty (R&TC 6829)
|
| Mehdi Asgarinejad (PFR) | January | 2020 | 2020-OTA-008 | Nonprecedential | Standard for granting petition for rehearing
|
| Hukilau San Francisco, LLC (PFR) | January | 2020 | 2020-OTA-005 | Nonprecedential | Standard for granting petition for rehearing
|
| Karihan Filipino Foods Corporation (PFR) | January | 2020 | 2020-OTA-004 | Nonprecedential | Standard for granting petition for rehearing
|
