| V. Onyeabor | December | 2021 | 2021-OTA-336 | Nonprecedential | Unreported taxable sales (used car retailer)
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| AMMM Corp. | December | 2021 | 2021-OTA-333 | Nonprecedential | Unreported taxable sales (restaurant) |
| M. Amaya | December | 2021 | 2021-OTA-328P | Precedential | Unreported taxable sales (restaurant)
|
| R. Cusimano and D. Cusimano | November | 2021 | 2021-OTA-314 | Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484); notice to cancel seller's permit (Reg. 1699) |
| Sarafian Video, Inc | November | 2021 | 2021-OTA-304 | Nonprecedential | Unreported taxable sales (electronics store)
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| D. Jenkins | November | 2021 | 2021-OTA-302 | Nonprecedential | Unreported taxable sales (retailer of scooters)
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| Hitco Carbon Composites, Inc. | November | 2021 | 2021-OTA-301 | Nonprecedential | Use tax accrued and paid in error on exempt sales to U.S. government
|
| Promotional Design Concepts, Inc. (PFR) | November | 2021 | 2021-OTA-299 | Nonprecedential | Standard for granting petition for rehearing |
| Promotional Design Concepts, Inc. | November | 2021 | 2021-OTA-298 | Nonprecedential | Taxable labor (delivery, transportation, cleaning, takedown) (Reg. 1628; Annot. 330.3280)
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| B. Alzandani (PFR) | November | 2021 | 2021-OTA-293 | Nonprecedential | Standard for granting petition for rehearing |
| B. Alzandani | November | 2021 | 2021-OTA-292 | Nonprecedential | Unreported taxable sales (clothing store)
|
| Polani Financials & Investments Corp. (PFR) | November | 2021 | 2021-OTA-289 | Nonprecedential | Standard for granting petition for rehearing |
| Polani Financials & Investments Corp. | November | 2021 | 2021-OTA-288 | Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484)
|
| East LA Auto, Inc. (PFR) | November | 2021 | 2021-OTA-287 | Nonprecedential | Standard for granting petition for rehearing |
| East LA Auto, Inc. | November | 2021 | 2021-OTA-286 | Nonprecedential | Unreported taxable sales (used car dealership)
|
| Jet Source, Inc. | October | 2021 | 2021-OTA-280 | Nonprecedential | Prepayment of jet fuel sales tax (R&TC 6480.1)
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| Minato Restaurant, Inc. | October | 2021 | 2021-OTA-276 | Nonprecedential | Unreported taxable sales (restaurant)
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| Dish Network California Service Corporation | October | 2021 | 2021-OTA-274 | Nonprecedential | Nontaxable sales for resale (R&TC 6091, 6092; Reg. 1628)
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| F. Martinez (PFR) | October | 2021 | 2021-OTA-269 | Nonprecedential | Standard for granting petition for rehearing
|
| F. Martinez | October | 2021 | 2021-OTA-268 | Nonprecedential | Unreported taxable sales (restaurant)
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| Ocean State Development, Inc. | September | 2021 | 2021-OTA-264
| Nonprecedential | Construction contractor, retailer of fixtures (R&TC 1521)
|
| Waterford Irrigation Supply, Inc. | September | 2021 | 2021-OTA-261P | Precedential | Equitable estoppel; detrimental reliance.
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| Sushi Irvine Quail Hill, L.P. | September | 2021 | 2021-OTA-259 | Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484)
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Corona Auto Mix, Inc.
| September | 2021 | 2021-OTA-254 | Nonprecedential | Unreported taxable sales (used car dealership)
|
| Camino Foods, Inc. and Lawrence Foods, Inc. | September | 2021 | 2021-OTA-246 | Nonprecedential | Unreported taxable sales (restaurant) |
| Y. Huang | August | 2021 | 2021-OTA-238 | Nonprecedential | Unreported taxable sales (restaurant)
|
| Raj Singh, Inc. | August | 2021 | 2021-OTA-237 | Nonprecedential | Unreported taxable sales (restaurant)
|
| WS Lounge, Inc. | August | 2021 | 2021-OTA-232 | Nonprecedential | Unreported taxable sales (restaurant)
|
| Doors On-Line, Inc. | July | 2021 | 2021-OTA-226 | Nonprecedential | Out-of-state retailer's obligation to collect use tax if engaged in business in California or a holder of a Certificate of Registration (R&TC 6203; Reg. 1684)
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| Don Cuco's Inc. | July | 2021 | 2021-OTA-224 | Nonprecedential | Unreported taxable sales (restaurant)
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| R. Battistoni | July | 2021 | 2021-OTA-223 | Nonprecedential | Use tax, rebuttable presumption that vessel was purchased for use in this state (R&TC 6201; Reg. 1620(b)(4)(A))
|
| M. Becerra | July | 2021 | 2021-OTA-217 | Nonprecedential | Unreported taxable sales (restaurant); failure-to-file penalty (R&TC 6511)
|
| S. Murtada | July | 2021 | 2021-OTA-207 | Nonprecedential | Unreported taxable sales (automobile repair shop); unremitted taxable sales
|
| National Wood Products Inc. | June | 2021 | 2021-OTA-206P | Precedential | Unreported taxable sales (lumber and flooring products); lumber products assessment (Public Resources Code 4629.5)
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| Las Playas #10, Inc. | June | 2021 | 2021-OTA-204P | Precedential | Unreported taxable sales (restaurant)
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| Bark Em Pet Supplies, LLC | June | 2021 | 2021-OTA-203 | Nonprecedential | Unreported taxable sales (pet supplies)
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| G. Jimenez | June | 2021 | 2021-OTA-202 | Nonprecedential | Unreported taxable sales (restaurant); tax-paid purchases resold (R&TC 6012; Reg. 1701); interest abatement
|
| Rude Dog Bar & Grill, Inc. | June | 2021 | 2021-OTA-200 | Nonprecedential | Unreported taxable sales (restaurant)
|
| D. Griffith | June | 2021 | 2021-OTA-194 | Nonprecedential | Unreported taxable sales, mandatory gratuity (restaurant)
|
| K. Batech and W. Batech | June | 2021 | 2021-OTA-192 | Nonprecedential | Licensing Act violation (R&TC 22974; 22974.3; 22974.7)
|
| Miss Ollie's LLC | June | 2021 | 2021-OTA-189 | Nonprecedential | Unreported taxable sales (restaurant)
|
| R. Hernandez | June | 2021 | 2021-OTA-180 | Nonprecedential | Responsible person liability (R&TC 6829); relief of finality penalty (6592)
|
| R. Atkins (PFR) | June | 2021 | 2021-OTA-177 | Nonprecedential | Standard for granting petition for rehearing
|
| R. Atkins | June | 2021 | 2021-OTA-176 | Nonprecedential | Statute of limitations for CDTFA to issue NOD (R&TC 6487); exempt sales, medicine (R&TC 6369); equitable estoppel
|
| T-Mobile Resources Corporation (PFR) | June | 2021 | 2021-OTA-175 | Nonprecedential | Standard for granting petition for rehearing
|
| T-Mobile Resources Corporation | June | 2021 | 2021-OTA-174 | Nonprecedential | Statute of limitations on claim for refund (R&TC 6902)
|
| Fine Art Group, LLC | May | 2021 | 2021-OTA-158 | Nonprecedential | Exempt sales in interstate commerce, artworks (R&TC 6396; Reg. 1628)
|
| Harbor Industries, Inc. | May | 2021 | 2021-OTA-157 | Nonprecedential | Nontaxable sales for resale (R&TC 6091, 6092; Reg. 1668)
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| Khushi Investments, LLC | May | 2021 | 2021-OTA-153 | Nonprecedential | Unreported taxable sales, smoke shop
|
| M. Ataya | April | 2021 | 2021-OTA-131
| Nonprecedential | Unreported taxable sales (car dealership); fraud penalty (R&TC 6485; Reg. 1703); 40 percent penalty for failure to remit sales tax reimbursement (R&TC 6597)
|
| DSG & Gurnam Enterprises, Inc. | April | 2021 | 2021-OTA-130
| Nonprecedential | Tobacco taxation; penalty for failure to display current license (Bus. &: Prof. Code 22974, 22974.5; Reg. 4607); failure to maintain records at retail location (Bus. &: Prof. Code 22974)
|
| J. Aslam | April | 2021 | 2021-OTA-124
| Nonprecedential | Unreported taxable sales (convenience store)
|
| Buddy's Bites and Brews, Inc. | April | 2021 | 2021-OTA-123
| Nonprecedential | Unreported taxable sales (restaurant)
|
| Y. Wuhib (PFR) | March | 2021 | 2021-OTA-075
| Nonprecedential | Standard for granting petition for rehearing
|
| Y. Wuhib | March | 2021 | 2021-OTA-074 | Nonprecedential | Unreported taxable sales, liquor store (R&TC 6051, 6481)
|
| B. Mosher (PFR) | March | 2021 | 2021-OTA-069
| Nonprecedential | Standard for granting petition for rehearing
|
| B. Mosher | March | 2021 | 2021-OTA-068
| Nonprecedential | Responsible person liability (R&TC 6829); Proper application of payments
|
| E. Leon and M. Leon | February | 2021 | 2021-OTA-063
| Nonprecedential | Unreported taxable sales, restaurant (R&TC 6051, 6481)
|
| W. Distin | February | 2021 | 2021-OTA-060
| Nonprecedential | Unreported taxable sales, restaurant (R&TC 6051, 6481)
|
| AngioDynamics, Inc. | February | 2021 | 2021-OTA-059
| Nonprecedential | Taxability of implantible catheters for drug infusions,medicine exemption (R&TC 6369; Reg. 1591)
|
| A. Kenney | February | 2021 | 2021-OTA-058
| Nonprecedential | Unreported taxable sales, florist (R&TC 6051, 6481)
|
| D. Sharma | February | 2021 | 2021-OTA-057
| Nonprecedential | Unreported taxable sales, restaurant (R&TC 6051, 6481); theft allowance
|
| Branvid, Ltd. | February | 2021 | 2021-OTA-045
| Nonprecedential | Unreported taxable sales, tent rentals (R&TC 6051, 6481)
|
| Displayit Incorporated | February | 2021 | 2021-OTA-043
| Nonprecedential | Unreported taxable sales, tradeshow fixtures and displays (R&TC 6051, 6481); Resale certificates (R&TC 6091; Reg. 1668); Construction contractor (Reg. 1521); Interest relief (R&TC 6482, 6593.5)
|
| A. Amas | February | 2021 | 2021-OTA-042
| Nonprecedential | Unreported taxable sales, restaurant (R&TC 6051, 6481)
|
| Sully Green, Inc. (PFR) | February | 2021 | 2021-OTA-035
| Nonprecedential | Standard for granting petition for rehearing
|
| Sully Green, Inc. | February | 2021 | 2021-OTA-034
| Nonprecedential | Unreported taxable sales, construction contractor, materials versus fixtures, shutters and doors (R&TC 6051, 6481; Reg. 1521); Resale of tax-paid purchases (R&TC 6012; Reg 1701); Relief of liability, prior written advice (R&TC 6596; Reg. 1705)
|
| Thomas Conglomerate (PFR) | February | 2021 | 2021-OTA-031
| Nonprecedential | Standard for granting petition for rehearing
|
| Thomas Conglomerate | February | 2021 | 2021-OTA-030P
| Precedential | Unreported taxable sales, nonmedical prenatal ultrasound imaging (R&TC 6051, 6481)
|
| S. Kurdi | January | 2021 | 2021-OTA-028
| Nonprecedential | Unreported sales, smoke shop/hookah lounge (R&TC 6051, 6481)
|
| Grand Classic Oil Co Inc | January | 2021 | 2021-OTA-024
| Nonprecedential | Unreported sales, mini-mart (R&TC 6051, 6481); Negligence penalty (R&TC 6484)
|
| Rhino Ready Mix Trucking, Inc. | January | 2021 | 2021-OTA-022
| Nonprecedential | Exempt use of diesel fuel, safe harbor (R&TC 60501; Reg. 1432)
|
| K. Vu | January | 2021 | 2021-OTA-021
| Nonprecedential | Successor liability (R&TC 6811, 6812)
|
| KHN, Inc. | January | 2021 | 2021-OTA-016
| Nonprecedential | Unreported sales, liquor store (R&TC 6051, 6481); Negligence penalty (R&TC 6484)
|
| Q-Mobile, Inc. | January | 2021 | 2021-OTA-011
| Nonprecedential | Unreported sales, mobile phones (R&TC 6051, 6481; Reg. 1585); Negligence penalty (R&TC 6484)
|
| B. Eftekhar | January | 2021 | 2021-OTA-010
| Nonprecedential | Responsible person liability (R&TC 6829; Reg. 1702.5)
|
| McFlower Corporation ( PFR) | January | 2021 | 2021-OTA-009
| Nonprecedential | Standard for granting petition for rehearing
|
| Z. Alawdi (PFR) | January | 2021 | 2021-OTA-006
| Nonprecedential | Standard for granting petition for rehearing
|
| Z. Alawdi | January | 2021 | 2021-OTA-005
| Nonprecedential | Unreported sales, liquor store (R&TC 6051, 6481); Negligence penalty (R&TC 6484) |
| H. Eraga (PFR) | January | 2021 | 2021-OTA-004
| Nonprecedential | Standard for granting petition for rehearing
|
| H. Eraga | January | 2021 | 2021-OTA-003
| Nonprecedential | Unreported sales, convenience store (R&TC 6051, 6481)
|
| Matrix Cab Parts, Inc. (PFR) | January | 2021 | 2021-OTA-002
| Nonprecedential | Standard for granting petition for rehearing
|
| Matrix Cab Parts, Inc. | January | 2021 | 2021-OTA-001
| Nonprecedential | Taxable sales, cabinet maker, repairs and labor charges (R&TC 6051, 6006, 6012; Reg. 1521, 1526)
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