| Y. Alqadri | May | 2023 | 2023-OTA-239 | Nonprecedential | Seized tobacco products (B&PC 22974, 22974.3) (R&TC 30438; Reg. 4703) |
| S. Bahrami and N. Bahrami | May | 2023 | 2023-OTA-235 | Nonprecedential | Unreported taxable sales (fitness centers); negligence penalty (R&TC 6484) |
| Platinum Equity Partners | May | 2023 | 2023-OTA-225 | Nonprecedential | Statute of limitations (reaudit) (R&TC 6561, 6564); unreported taxable sales (auto body shop); negligence penalty (R&TC 6484); interest abatement |
| Dash and A Handful Inc. | May | 2023 | 2023-OTA-224 | Nonprecedential | Unreported taxable sales (restaurant); 40 percent (failure to remit) penalty (R&TC 6597) |
| Joy & Joshua Enterprises | May | 2023 | 2023-OTA-222 | Nonprecedential | Statute of limitations for CDTFA to issue NOA (R&TC 6487, 6488); unreported taxable sales (used car dealership); negligence penalty (R&TC 6484) |
| D. Luevano | May | 2023 | 2023-OTA-221 | Nonprecedential | Unreported taxable sales (bar); negligence penalty (R&TC 6484) |
| Starbuzz International et al.(Rehearing) | May | 2023 | 2023-OTA-197 | Nonprecedential | PFR should not have been granted (Reg. 30604) |
| Starbuzz International et al PFR | May | 2023 | 2023-OTA-196 | Nonprecedential | Standard for granting petition for rehearing |
| Starbuzz International, Inc. & Starbuzz Tobacco, Inc. | May | 2023 | 2023-OTA-195 | Nonprecedential | Definition of tobacco products (R&TC 30121(b); shisha distributions for the claim period not subject to the tobacco products excise tax. |
| Heavenly Couture, Inc. PFR | May | 2023 | 2023-OTA-192 | Nonprecedential | Standard for granting petition for rehearing |
| Heavenly Couture, Inc. | May | 2023 | 2023-OTA-191 | Nonprecedential | Claim for refund (R&TC 6901) |
| G. Roberts | April | 2023 | 2023-OTA-181
| Nonprecedential | Unreported taxable sales (retailer of signs, banners, etc.)
|
| YNL Enterprises Inc. | April | 2023 | 2023-OTA-179 | Nonprecedential | Unreported taxable sales (restaurant); sales for resale (R&TC 6091; Reg. 1668)
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| A-1 Portables, Inc. | March | 2023 | 2023-OTA-145 | Nonprecedential | Claimed nontaxable charges (lease of portable toilets) (Reg. 1660); reliance on written advice of CDTFA (R&TC 6596) |
| Mars & Beyond | March | 2023 | 2023-OTA-143 | Nonprecedential | Unreporrted taxable sales (cannabis dispensary) |
| X. Qu | March | 2023 | 2023-OTA-142 | Nonprecedential | Unreported purchases of counterfeit items subject to use tax (convicted purchaser) (R&TC 6201; 6009.2(b); Penal Code 350); finality penalty (R&TC 6565, 6592) |
| Studio 33 Stage Productions, Inc. | March | 2023 | 2023-OTA-136 | Nonprecedential | Unreported taxable sales (stage equipment business and ice rink) |
| M. Hayer | March | 2023 | 2023-OTA-126 | Nonprecedential | Unreported taxable sales (gas station); negligence penalty (R&TC 6484); finality penalty (R&TC 6565, 6592) |
| PMR Industries, LLC PFR | March | 2023 | 2023-OTA-104 | Nonprecedential | Standard for granting petition for rehearing |
| PMR Enterprises LLC | March | 2023 | 2023-OTA-103 | Nonprecedential | Unreported taxable sales (automobile parts retailer) |
| Magpie Grill, Inc. PFR | March | 2023 | 2023-OTA-102 | Nonprecedential | Standard for granting petition for rehearing |
| Magpie Grill, Inc. | March | 2023 | 2023-OTA-101 | Nonprecedential | Unreported taxable sales (restaurant); failure-to-remit penalty (R&TC 6597) |
| Saba-Syed, et al. PFR | March | 2023 | 2023-OTA-100 | Nonprecedential | Standard for granting petition for rehearing |
| Saba-Syed, et. al & Staff Food Connections, LLC | March | 2023 | 2023-OTA-099 | Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484) |
| R. Farrell | February | 2023 | 2023-OTA-095P | Precedential | Responsible person liability (R&TC 6829); fraud penalty (R&TC 6485) |
| Yogurt Time, LLC | February | 2023 | 2023-OTA-090 | Nonprecedential | Unreported taxable sales (frozen yogurt shops); claimed exempt food sales; interest abatement |
| Marco Craftmasters, Inc. | February | 2023 | 2023-OTA-089 | Nonprecedential | Unreported taxable sales (wholesaler and retailer of furniture); sales for resale, resale certificate, XYZ letter (R&TC 6091, 6092; Reg. 1668); negligence penalty (R&TC 6484) |
| Olympus America, Inc. | February | 2023 | 2023-OTA-087 | Nonprecedential | Use tax (parts to repair non-California customers' equipment) (R&TC 6201, 6009.1; Reg. 1500); written advice by CDTFA (R&TC 6596); negligence penalty (R&TC 6484) |
| Moveel Fuel, LLC | February | 2023 | 2023-OTA-085 | Nonprecedential | Bad debt deduction; prepaid sales tax; and unreported taxable sales (gas station) |
| Huff Foods, LLC | February | 2023 | 2023-OTA-084 | Nonprecedential | Unreported taxable sales (restaurant); negligence penalty (R&TC 6484) |
| Pine Valley, LLC | February | 2023 | 2023-OTA-061 | Nonprecedential | Unreported taxable sales (gas station) |
| Vacco Industries | February | 2023 | 2023-OTA-058 | Nonprecedential | Claim for refund of sales tax reimbursement paid to vendors in connection with nontaxable sales for resale (R&TC 6012, 1701; Reg. 1701) |
| Bake R Us, Inc. | February | 2023 | 2023-OTA-051SCP | Nonprecedential | Failure-to-file penalty (R&TC 6511); interest abatement |
| J. Willerford, Willerford Auto Sales 102722wm | January | 2023 | 2023-OTA-018
| Nonprecedential | Unreported taxable sales (car dealership); fraud penalty (R&TC 6485)
|
| S. Mardirosian and A. Mardirosian, Creatrice Catering | January | 2023 | 2023-OTA-016
| Nonprecedential | Unreported taxable sales (caterer, event planner); discharge of tax liabilities in bankruptcy; reasonable reliance on CDTFA oral advice; interest abatement
|
| Hanwha Q Cells EPC USA LLC -PFR | January | 2023 | 2023-OTA-004
| Nonprecedential | Standard for granting petition for rehearing
|
| Hanwha Q Cells EPC USA LLC | January | 2023 | 2023-OTA-003
| Nonprecedential | Partial exemption from sales and use tax (solar modules), if demonstrate (1) qualified person, (2) qualified use, (3) qualified tangible personal property (R&TC 6377.1)
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