2021 Business Tax Opinions

Decisions Month Year Cite Decision Type Issues
V. OnyeaborDecember20212021-OTA-336NonprecedentialUnreported taxable sales (used car retailer)
AMMM Corp.December20212021-OTA-333NonprecedentialUnreported taxable sales (restaurant)
M. AmayaDecember20212021-OTA-328PPrecedentialUnreported taxable sales (restaurant)
R. Cusimano and D. CusimanoNovember20212021-OTA-314NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484); notice to cancel seller's permit (Reg. 1699)
Sarafian Video, Inc November20212021-OTA-304NonprecedentialUnreported taxable sales (electronics store)
D. JenkinsNovember20212021-OTA-302NonprecedentialUnreported taxable sales (retailer of scooters)
Hitco Carbon Composites, Inc.November20212021-OTA-301NonprecedentialUse tax accrued and paid in error on exempt sales to U.S. government
Promotional Design Concepts, Inc. (PFR) November20212021-OTA-299NonprecedentialStandard for granting petition for rehearing
Promotional Design Concepts, Inc.November20212021-OTA-298NonprecedentialTaxable labor (delivery, transportation, cleaning, takedown) (Reg. 1628; Annot. 330.3280)
B. Alzandani (PFR)November20212021-OTA-293NonprecedentialStandard for granting petition for rehearing
B. AlzandaniNovember20212021-OTA-292NonprecedentialUnreported taxable sales (clothing store)
Polani Financials & Investments Corp. (PFR)November20212021-OTA-289NonprecedentialStandard for granting petition for rehearing
Polani Financials & Investments Corp.November20212021-OTA-288NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
East LA Auto, Inc. (PFR)November20212021-OTA-287NonprecedentialStandard for granting petition for rehearing
East LA Auto, Inc.November20212021-OTA-286NonprecedentialUnreported taxable sales (used car dealership)
Jet Source, Inc.October20212021-OTA-280NonprecedentialPrepayment of jet fuel sales tax (R&TC 6480.1)
Minato Restaurant, Inc.October20212021-OTA-276NonprecedentialUnreported taxable sales (restaurant)
Dish Network California Service CorporationOctober20212021-OTA-274NonprecedentialNontaxable sales for resale (R&TC 6091, 6092; Reg. 1628)
F. Martinez (PFR)October20212021-OTA-269NonprecedentialStandard for granting petition for rehearing
F. MartinezOctober 20212021-OTA-268NonprecedentialUnreported taxable sales (restaurant)
Ocean State Development, Inc.September 20212021-OTA-264
NonprecedentialConstruction contractor, retailer of fixtures (R&TC 1521)
Waterford Irrigation Supply, Inc.September20212021-OTA-261PPrecedentialEquitable estoppel; detrimental reliance.
Sushi Irvine Quail Hill, L.P.September20212021-OTA-259NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
Corona Auto Mix, Inc.
September 20212021-OTA-254NonprecedentialUnreported taxable sales (used car dealership)
Camino Foods, Inc. and Lawrence Foods, Inc.September20212021-OTA-246NonprecedentialUnreported taxable sales (restaurant)
Y. HuangAugust20212021-OTA-238NonprecedentialUnreported taxable sales (restaurant)
Raj Singh, Inc.August20212021-OTA-237NonprecedentialUnreported taxable sales (restaurant)
WS Lounge, Inc.August20212021-OTA-232NonprecedentialUnreported taxable sales (restaurant)
Doors On-Line, Inc.July20212021-OTA-226NonprecedentialOut-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)
Don Cuco's Inc.July20212021-OTA-224NonprecedentialUnreported taxable sales (restaurant)
R. BattistoniJuly20212021-OTA-223NonprecedentialUse tax, rebuttable presumption that vessel was purchased for use in this state (R&TC 6201; Reg. 1620(b)(4)(A))
M. BecerraJuly20212021-OTA-217NonprecedentialUnreported taxable sales (restaurant); failure-to-file penalty (R&TC 6511)
S. MurtadaJuly20212021-OTA-207NonprecedentialUnreported taxable sales (automobile repair shop); unremitted taxable sales
National Wood Products Inc.June 20212021-OTA-206PPrecedentialUnreported taxable sales (lumber and flooring products); lumber products assessment (Public Resources Code 4629.5)
Las Playas #10, Inc.June20212021-OTA-204PPrecedentialUnreported taxable sales (restaurant)
Bark Em Pet Supplies, LLCJune20212021-OTA-203NonprecedentialUnreported taxable sales (pet supplies)
G. JimenezJune20212021-OTA-202NonprecedentialUnreported taxable sales (restaurant); tax-paid purchases resold (R&TC 6012; Reg. 1701); interest abatement
Rude Dog Bar & Grill, Inc.June20212021-OTA-200NonprecedentialUnreported taxable sales (restaurant)
D. GriffithJune20212021-OTA-194NonprecedentialUnreported taxable sales, mandatory gratuity (restaurant)
K. Batech and W. BatechJune20212021-OTA-192NonprecedentialLicensing Act violation (R&TC 22974; 22974.3; 22974.7)
Miss Ollie's LLCJune20212021-OTA-189NonprecedentialUnreported taxable sales (restaurant)
R. HernandezJune20212021-OTA-180NonprecedentialResponsible person liability (R&TC 6829); relief of finality penalty (6592)
R. Atkins (PFR)June20212021-OTA-177NonprecedentialStandard for granting petition for rehearing
R. AtkinsJune20212021-OTA-176NonprecedentialStatute of limitations for CDTFA to issue NOD (R&TC 6487); exempt sales, medicine (R&TC 6369); equitable estoppel
T-Mobile Resources Corporation (PFR)June20212021-OTA-175NonprecedentialStandard for granting petition for rehearing
T-Mobile Resources CorporationJune20212021-OTA-174NonprecedentialStatute of limitations on claim for refund (R&TC 6902)
Fine Art Group, LLCMay20212021-OTA-158NonprecedentialExempt sales in interstate commerce, artworks (R&TC 6396; Reg. 1628)
Harbor Industries, Inc.May20212021-OTA-157NonprecedentialNontaxable sales for resale (R&TC 6091, 6092; Reg. 1668)
Khushi Investments, LLCMay20212021-OTA-153NonprecedentialUnreported taxable sales, smoke shop
M. AtayaApril20212021-OTA-131
NonprecedentialUnreported 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.April20212021-OTA-130
NonprecedentialTobacco 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. AslamApril20212021-OTA-124
NonprecedentialUnreported taxable sales (convenience store)
Buddy's Bites and Brews, Inc.April20212021-OTA-123
NonprecedentialUnreported taxable sales (restaurant)
Y. Wuhib (PFR)March20212021-OTA-075
NonprecedentialStandard for granting petition for rehearing
Y. WuhibMarch20212021-OTA-074NonprecedentialUnreported taxable sales, liquor store (R&TC 6051, 6481)
B. Mosher (PFR)March20212021-OTA-069
NonprecedentialStandard for granting petition for rehearing
B. MosherMarch20212021-OTA-068
NonprecedentialResponsible person liability (R&TC 6829); Proper application of payments
E. Leon and M. LeonFebruary20212021-OTA-063
NonprecedentialUnreported taxable sales, restaurant (R&TC 6051, 6481)
W. DistinFebruary20212021-OTA-060
NonprecedentialUnreported taxable sales, restaurant (R&TC 6051, 6481)
AngioDynamics, Inc.February20212021-OTA-059
NonprecedentialTaxability of implantible catheters for drug infusions,medicine exemption (R&TC 6369; Reg. 1591)
A. KenneyFebruary20212021-OTA-058
NonprecedentialUnreported taxable sales, florist (R&TC 6051, 6481)
D. SharmaFebruary20212021-OTA-057
NonprecedentialUnreported taxable sales, restaurant (R&TC 6051, 6481); theft allowance
Branvid, Ltd.February20212021-OTA-045
NonprecedentialUnreported taxable sales, tent rentals (R&TC 6051, 6481)
Displayit IncorporatedFebruary20212021-OTA-043
NonprecedentialUnreported 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. AmasFebruary20212021-OTA-042
NonprecedentialUnreported taxable sales, restaurant (R&TC 6051, 6481)
Sully Green, Inc. (PFR)February20212021-OTA-035
NonprecedentialStandard for granting petition for rehearing
Sully Green, Inc.February20212021-OTA-034
NonprecedentialUnreported 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)February20212021-OTA-031
NonprecedentialStandard for granting petition for rehearing
Thomas ConglomerateFebruary20212021-OTA-030P
PrecedentialUnreported taxable sales, nonmedical prenatal ultrasound imaging (R&TC 6051, 6481)
S. KurdiJanuary20212021-OTA-028
NonprecedentialUnreported sales, smoke shop/hookah lounge (R&TC 6051, 6481)
Grand Classic Oil Co IncJanuary20212021-OTA-024
NonprecedentialUnreported sales, mini-mart (R&TC 6051, 6481); Negligence penalty (R&TC 6484)
Rhino Ready Mix Trucking, Inc.January 20212021-OTA-022
NonprecedentialExempt use of diesel fuel, safe harbor (R&TC 60501; Reg. 1432)
K. VuJanuary20212021-OTA-021
NonprecedentialSuccessor liability (R&TC 6811, 6812)
KHN, Inc.January20212021-OTA-016
NonprecedentialUnreported sales, liquor store (R&TC 6051, 6481); Negligence penalty (R&TC 6484)
Q-Mobile, Inc.January20212021-OTA-011
NonprecedentialUnreported sales, mobile phones (R&TC 6051, 6481; Reg. 1585); Negligence penalty (R&TC 6484)
B. EftekharJanuary20212021-OTA-010
NonprecedentialResponsible person liability (R&TC 6829; Reg. 1702.5)
McFlower Corporation ( PFR)January20212021-OTA-009
NonprecedentialStandard for granting petition for rehearing
Z. Alawdi (PFR)January20212021-OTA-006

NonprecedentialStandard for granting petition for rehearing
Z. AlawdiJanuary20212021-OTA-005

NonprecedentialUnreported sales, liquor store (R&TC 6051, 6481); Negligence penalty (R&TC 6484)
H. Eraga (PFR)January20212021-OTA-004
NonprecedentialStandard for granting petition for rehearing
H. EragaJanuary20212021-OTA-003
NonprecedentialUnreported sales, convenience store (R&TC 6051, 6481)
Matrix Cab Parts, Inc. (PFR)January20212021-OTA-002
NonprecedentialStandard for granting petition for rehearing
Matrix Cab Parts, Inc.January 20212021-OTA-001
NonprecedentialTaxable sales, cabinet maker, repairs and labor charges (R&TC 6051, 6006, 6012; Reg. 1521, 1526)