2020 Business Taxes Opinions

Decisions Month Year Cite Decision Type Issues
M. FarooquiDecember 20202020-OTA-376
NonprecedentialUsed car dealership, sales charge-offs, bad debts (R&TC 6055; Reg. 1642)
POH CorporationDecember20202020-OTA-366
NonprecedentialUnreported sales, furniture store (R&TC 6481); Substantiation of sales for resale (R&TC 6901, 6092; Reg. 1668); Negligence penalty (R&TC 6484)
I. MullickDecember20202020-OTA-360
NonprecedentialUnreported taxable sales, coffeehouse
19034415_Sun Sun Enterprise, IncDecember20202020-OTA-359
NonprecedentialUnreported taxable sales, restaurant
18063345_Auto Cellular SystemsDecember20202020-OTA-357
NonprecedentialUnreported taxable sales, cellular phones (Reg. 1585)
R. DudumDecember20202020-OTA-354
NonprecedentialResponsible officer liability (R&TC 6829); Relief from penalties (R&TC 6592)
Theratest Laboratories, Inc.December20202020-OTA-353
NonprecedentialNexus; Use tax liability for equipment leased to process medical tests (R&TC 6203)
Regents of the University of CaliforniaDecember20202020-OTA-352
NonprecedentialSales tax, exempt medicine or non-exempt medical device (R&TC 6369; Reg. 1589, 1591)
TMHR Collective Corporation (PFR)December20202020-OTA-349
NonprecedentialStandard for granting petition for rehearing
TMHR Collective CorporationDecember20202020-OTA-348
NonprecedentialUnreported sales, marijuana dispensary (R&TC 6481); Negligence penalty (R&TC 6484)
R. Khraich (PFR)December20202020-OTA-347
NonprecedentialStandard for granting petition for rehearing
R. KhraichDecember20202020-OTA-346
NonprecedentialUnreported sales, used car dealership; Bad debt deduction (R&TC 6055)
Mehrra Jewellers (PFR)December20202020-OTA-337
NonprecedentialStandard for granting petition for rehearing
Mehrra JewellersDecember20202020-OTA-336
NonprecedentialExempt sales of bullion, jewelry store (R&TC 6355; Reg. 1599)
R. Peraza and J. PerazaNovember20202020-OTA-329NonprecedentialUnreported sales (concrete); Interest relief (R&TC 6593.5 ); Bad debt deduction (R&TC 6055); Sales tax reimbursement (Reg. 1700 )
M. SavageNovember20202020-OTA-328P
PrecedentialJurisdiction to determine bankruptcy discharge
MBSC, Inc.November20202020-OTA-327
NonprecedentialUnreported taxable sales, restaurant
American Rental & Sales CorpNovember20202020-OTA-324
NonprecedentialUnreported taxable sales (used car dealership)
L. OliveiraNovember20202020-OTA-321
NonprecedentialUnreported taxable sales (furniture store); Negligence penalty (R&TC 6484)
B. KiddNovember20202020-OTA-320
NonprecedentialResponsible person liability (R&TC 6829)
M. QadariNovember20202020-OTA-319NonprecedentialUnreported sales, grocery store (R&TC 6481)
M. Sanchez and M. AnguloNovember20202020-OTA-318NonprecedentialUnreported taxable sales (car dealership)
BallajNovember20202020-OTA-316NonprecedentialUnreported taxable distributions of tobacco products (R&TC 30101, 30123, 30131.2)
Ricardo's on the Beach, Inc.November20202020-OTA-315
NonprecedentialFraud penalty (R&TC 6485); Statute of limitations for proposed assessment (R&TC 6487(a))
Ricardo's on the Beach, Inc. (PFR)November20202020-OTA-314NonprecedentialStandard for granting petition for rehearing
Newell Window Furnishings, Inc. (PFR)November20202020-OTA-313
NonprecedentialStandard for granting petition for rehearing; Timeliness of appeal to OTA; Proper service of CDTFA decision (R&TC 6486; Reg. 35004)
S. PriceNovember20202020-OTA-312NonprecedentialUnreported taxable sales (coffee shops)
S. Price (PFR)November20202020-OTA-311NonprecedentialStandard for granting petition for rehearing
A. GozukaraOctober 20202020-OTA-306
NonprecedentialOTA jurisdiction over collection issue
E. CambroneOctober20202020-OTA-301
NonprecedentialUnreported sales, used car dealership (R&TC 6051, 6481)
Medifocus Inc.October20202020-OTA-294
NonprecedentialSales & use tax exemption for catheter components (R&TC 6369; Reg. 1591, 1591.1)
CPC Transportation Company, LLCOctober20202020-OTA-291
NonprecedentialUse tax on transfer of vehicles between related entities
Micelle Laboratories, Inc.October20202020-OTA-290PPrecedentialAllocation of business's sale price to tangible personal property (Reg. 1595); Relief from interest (R&TC 6593.5)
Gkhalsa, IncOctober20202020-OTA-288
NonprecedentialUnreported taxable sales, convenience store (R&TC 6051, 6481)
R. YauOctober20202020-OTA-281
NonprecedentialResponsible person liability (R&TC 6829); Failure to timely pay sales or use tax penalty (R&TC 6592)
L. GasichOctober20202020-OTA-276
NonprecedentialResponsible person liability (R&TC 6829); Failure to timely pay sales or use tax penalty (R&TC 6592)
L. Gasich (PFR)October20202020-OTA-275
NonprecedentialStandard for granting petition for rehearing
Image 2000October20202020-OTA-272PPrecedentialRelief from liability (R&TC 6596)
Image 2000 (PFR)October20202020-OTA-271
NonprecedentialStandard for granting petition for rehearing
Snowflake Factory LLCOctober20202020-OTA-270P
PrecedentialSales 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)October20202020-OTA-269
NonprecedentialStandard for granting petition for rehearing
J. HamidiOctober20202020-OTA-268
NonprecedentialUnreported sales, car dealership (R&TC 6051, 6481)
GRB Investments, Inc.October20202020-OTA-267
NonprecedentialUnreported taxable sales, restaurant (R&TC 6051, 6481)
J. LopezOctober20202020-OTA-266
NonprecedentialUnreported taxable sales, food market (R&TC 6051, 6481); Negligence penalty (R&TC 6484)
S. PitsleyOctober20202020-OTA-265NonprecedentialUnreported sales, clothing store (R&TC 6051, 6481)
D. SinghOctober20202020-OTA-264
NonprecedentialUnreported taxable sales, convenience store (R&TC 6051, 6481)
24HOURSPC.COM, Inc.September20202020-OTA-241
NonprecedentialUnreported sales, missing records (R&TC 6481)
24HOURSPC.COM, Inc. (PFR)September20202020-OTA-240
NonprecedentialStandard for granting petition for rehearing
K. Niltasuwan & N. PatrathiranondSeptember20202020-OTA-232
NonprecedentialUnreported sales (restaurant)
K. Krishan and P. LataSeptember20202020-OTA-231
NonprecedentialUnreported sales, convenience store (R&TC 6481); Unreported rebates (R&TC 6012); Negligence penalty (R&TC 6484)
J. NaderSeptember20202020-OTA-230
NonprecedentialUnreported vehicle sales
R. HernandezSeptember20202020-OTA-229
NonprecedentialUnreported taxable sales, restaurant store (R&TC 6051, 6481)
R. Carmona, et al.August20202020-OTA-208
NonprecedentialUnreported taxable sales, auto repair shop (R&TC 6051, 6481)
R. Carmona, et al. (PFR)August20202020-OTA-207
NonprecedentialStandard for granting petition for rehearing
EMA Design Automation, Inc.August20202020-OTA-206NonprecedentialRelief from tax and interest based on reliance on written advice (R&TC 6596)
EMA Design Automation, Inc. (PFR)August20202020-OTA-205
NonprecedentialStandard for granting petition for rehearing
M. Sanchez & M. AnguloAugust20202020-OTA-202
NonprecedentialUnreported sales (auto dealership); Definition of retailer (R&TC 6015)
I. Singh & T. SinghAugust20202020-OTA-201
NonprecedentialUnreported sales, liquor store (R&TC 6481)
Chopras Restaurant, Inc.August20202020-OTA-200
NonprecedentialUnreported sales (restaurant)
Caleye CorporationAugust20202020-OTA-199
NonprecedentialUnreported sales (imported furniture); Definition of retailer (R&TC 6015)
M.A.C. Cosmestics, Inc.August20202020-OTA-174
NonprecedentialClaim for refund requirement, "self-help" credits (R&TC 6902)
AMG Care CollectiveAugust20202020-OTA-173PPrecedentialUnreported taxable sales (cannabis); mailing requirements for notice of determination (R&TC 6486)
S. Bachor (Rehearing)August20202020-OTA-172P
PrecedentialUnreported taxable sales (fabrication labor); Construction contractors (Regulation 1521)
OMAG Automotive Machine, Inc.August20202020-OTA-171
NonprecedentialUnreported taxable sales (auto repairs)
Irvine Cabinets Showroom, Inc.August20202020-OTA-170
NonprecedentialUnreported taxable sales (cabinets); Construction contractors (Regulation 1521); Fraud penalty (R&TC 6485)
Breen Enterprises, Inc.August20202020-OTA-169
NonprecedentialUnreported taxable sales (bar and grill); Fraud penalty (R&TC 6485)
Salton Sea Ventures, Inc.August20202020-OTA-167
NonprecedentialUnreported sales of gasoline
S. Andrews and B. AndrewsAugust20202020-OTA-159
NonprecedentialUnreported sales of tangible personal property: Identification of retailer
A. LaspinoAugust20202020-OTA-154
NonprecedentialStatute of limitations for issuing notice of determination (R&TC 6487(a)); Responsible person liability (R&TC 6829); Late payment penalty (R&TC 6592)
D. AshikianAugust20202020-OTA-150
NonprecedentialUnreported sales (auto service station and convenience store); Nontaxable labor charges
Priscilla's Gourmet Coffee, Inc.August20202020-OTA-086
NonprecedentialRelief of interest & penalties (R&TC 6593.5, 6596)
E. DroriAugust20202020-OTA-087
NonprecedentialResponsible person Liability (R&TC 6829)
C. Beebe and S. BatesJuly20202020-OTA-085NonprecedentialResponsible person liability (R&TC 6829)
B. LizarragaJuly20202020-OTA-084NonprecedentialUnreported taxable sales (restaurant)
Hungry Valley Fuel, Inc.July20202020-OTA-083NonprecedentialLocal tax reallocation; Statute of limitations (R&TC 6487); Reasonable reliance defense (R&TC 6596);
Marco's Trattoria Pizzeria, Inc.July20202020-OTA-082NonprecedentialStatute of limitations (R&TC 6487); Unreported taxable sales (restaurant); Interest relief (R&TC 6482)
J. MelloJuly20202020-OTA-081NonprecedentialResponsible person liability (R&TC 6829)
S. Arnold (PFR)July20202020-OTA-080NonprecedentialStandard for granting petition for rehearing

S. ArnoldJuly20202020-OTA-079NonprecedentialResponsible person liability (R&TC 6829); Negligence penalty (R&TC 6484)
Mount Diablo Tile & Stone Company (PFR)July20202020-OTA-078NonprecedentialStandard for granting petition for rehearing
Mount Diablo Tile & Stone CompanyJuly20202020-OTA-077
NonprecedentialUnreported sales (flooring); Taxability of sales for resale and installation labor; Failure to file penalty (R&TC 6511, 6592(a))
Martinez Steel Corporation (PFR)July20202020-OTA-074PPrecedentialStandard for granting petition for rehearing
Martinez Steel CorporationJuly20202020-OTA-073PPrecedentialSales for resale exception by construction contractor (Regulation 1521)
Pasatiempo Investments, LTD. PTN (PFR)July20202020-OTA-070NonprecedentialStandard for granting petition for rehearing
Pasatiempo Investments, LTD. PTNJuly20202020-OTA-069PPrecedentialUnreported taxable sales (bar and grill); Prime retailer liability , concessionaire (Regulation 1699)
JEP Enterprises, Inc.June20202020-OTA-068NonprecedentialUnreported taxable sales (restaurant); Fraud penalty (R&TC 6485)
M. SilvaJune20202020-OTA-067NonprecedentialUnreported taxable sales, restaurant; Fraud penalty (R&TC 6485)
C. Ferrie dba Vinny & Carol's The Original Cottage June20202020-OTA-066NonprecedentialUnreported taxable sales (restaurant); Interest abatement
J.R. Simplot Company and Britz-Simplot Grower Solutions, LLCJune20202020-OTA-065NonprecedentialFertilizer exemption (R&TC 6358)
N. LortzJune20202020-OTA-064NonprecedentialResponsible person liability (R&TC 6829); Late payment penalty (R&TC 6592)
E. PariaJune20202020-OTA-063NonprecedentialSales of tangible personal propery, deduction for nontaxable labor (Reg. 1501, 1502, 1528)
G. Shakolas (PFR)April 20202020-OTA-060NonprecedentialStandard for granting petition for rehearing
G. ShakolasApril20202020-OTA-059NonprecedentialUnreported taxable sales (restaurant)
Golden 7 Liquor & Deli, Inc.March20202020-OTA-056NonprecedentialUnreported taxable sales (liquor store)
Golden 7 Liquor & Deli, Inc. (PFR)March20202020-OTA-055NonprecedentialStandard for granting Petition for Rehearing
J. StewardMarch20202020-OTA-052NonprecedentialUse tax on vehicle (R&TC 6248(a); Reg. 1620)
J. Steward (PFR)March 20202020-OTA-051NonprecedentialStandard for granting Petition for Rehearing
Katzir's Floor & Home Design Inc.March20202020-OTA-048NonprecedentialUnreported taxable sales (flooring materials); Interest relief (R&TC 6593, 6593.5)
Katzir's Floor & Home Design Inc. (PFR)March20202020-OTA-047NonprecedentialStandard for granting Petition for Rehearing
R. Ponek and M. Ponek (PFR)January20202020-OTA-028
NonprecedentialStandard for granting petition for rehearing
Roanja Planning Inc. (PFR)January20202020-OTA-027NonprecedentialStandard for granting petition for rehearing
Khoren YanikyanJanuary20202020-OTA-026
NonprecedentialUnderreported sales, mini-mart
A. TalaveraJanuary 20202020-OTA-022P
PrecedentialBad debt deduction for repossessed vehicles (R&TC 6055; CCR 1642); Validity of CDTFA regulations
Patrick Lynn AddyJanuary20202020-OTA-020
NonprecedentialUnderreported sales, restaurant
Ramco Jewelry CorpJanuary20202020-OTA-017
NonprecedentialSales for resale, sales in interstate commerce, resale certificates (CCR 1668); Negligence penalty (R&TC 6484)
Design Home Center, Inc.January20202020-OTA-016
NonprecedentialUnderreported taxable sales, furniture store; Negligence penalty (R&TC 6484; CCR 1698, 1703)
Paul NeufeldJanuary20202020-OTA-015
NonprecedentialResponsible person liability (R&TC 6829)
Cody Lee BassJanuary20202020-OTA-011
NonprecedentialResponsible officer penalty (R&TC 6829)
Mehdi Asgarinejad (PFR)January20202020-OTA-008NonprecedentialStandard for granting petition for rehearing
Hukilau San Francisco, LLC (PFR)January20202020-OTA-005NonprecedentialStandard for granting petition for rehearing
Karihan Filipino Foods Corporation (PFR)January20202020-OTA-004NonprecedentialStandard for granting petition for rehearing