2023 Business Tax Opinions

Decisions Month Year Cite Decision Type Issues
Y. Alqadri May20232023-OTA-239NonprecedentialSeized tobacco products (B&PC 22974, 22974.3) (R&TC 30438; Reg. 4703)
S. Bahrami and N. BahramiMay20232023-OTA-235NonprecedentialUnreported taxable sales (fitness centers); negligence penalty (R&TC 6484)
Platinum Equity Partners May20232023-OTA-225NonprecedentialStatute 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. May20232023-OTA-224NonprecedentialUnreported taxable sales (restaurant); 40 percent (failure to remit) penalty (R&TC 6597)
Joy & Joshua Enterprises May20232023-OTA-222NonprecedentialStatute of limitations for CDTFA to issue NOA (R&TC 6487, 6488); unreported taxable sales (used car dealership); negligence penalty (R&TC 6484)
D. Luevano May20232023-OTA-221NonprecedentialUnreported taxable sales (bar); negligence penalty (R&TC 6484)
Starbuzz International et al.(Rehearing)May20232023-OTA-197NonprecedentialPFR should not have been granted (Reg. 30604)
Starbuzz International et al PFR May20232023-OTA-196NonprecedentialStandard for granting petition for rehearing
Starbuzz International, Inc. & Starbuzz Tobacco, Inc. May20232023-OTA-195NonprecedentialDefinition of tobacco products (R&TC 30121(b); shisha distributions for the claim period not subject to the tobacco products excise tax.
Heavenly Couture, Inc. PFRMay20232023-OTA-192NonprecedentialStandard for granting petition for rehearing
Heavenly Couture, Inc.May20232023-OTA-191NonprecedentialClaim for refund (R&TC 6901)
G. RobertsApril20232023-OTA-181
NonprecedentialUnreported taxable sales (retailer of signs, banners, etc.)
YNL Enterprises Inc.April20232023-OTA-179NonprecedentialUnreported taxable sales (restaurant); sales for resale (R&TC 6091; Reg. 1668)
A-1 Portables, Inc.March20232023-OTA-145NonprecedentialClaimed nontaxable charges (lease of portable toilets) (Reg. 1660); reliance on written advice of CDTFA (R&TC 6596)
Mars & BeyondMarch20232023-OTA-143NonprecedentialUnreporrted taxable sales (cannabis dispensary)
X. QuMarch20232023-OTA-142NonprecedentialUnreported 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. March20232023-OTA-136NonprecedentialUnreported taxable sales (stage equipment business and ice rink)
M. HayerMarch20232023-OTA-126NonprecedentialUnreported taxable sales (gas station); negligence penalty (R&TC 6484); finality penalty (R&TC 6565, 6592)
PMR Industries, LLC PFR March20232023-OTA-104NonprecedentialStandard for granting petition for rehearing
PMR Enterprises LLCMarch20232023-OTA-103NonprecedentialUnreported taxable sales (automobile parts retailer)
Magpie Grill, Inc. PFRMarch20232023-OTA-102NonprecedentialStandard for granting petition for rehearing
Magpie Grill, Inc.March20232023-OTA-101NonprecedentialUnreported taxable sales (restaurant); failure-to-remit penalty (R&TC 6597)
Saba-Syed, et al. PFRMarch20232023-OTA-100NonprecedentialStandard for granting petition for rehearing
Saba-Syed, et. al & Staff Food Connections, LLC March20232023-OTA-099NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
R. FarrellFebruary20232023-OTA-095PPrecedentialResponsible person liability (R&TC 6829); fraud penalty (R&TC 6485)
Yogurt Time, LLCFebruary20232023-OTA-090NonprecedentialUnreported taxable sales (frozen yogurt shops); claimed exempt food sales; interest abatement
Marco Craftmasters, Inc.February20232023-OTA-089NonprecedentialUnreported 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.February20232023-OTA-087NonprecedentialUse 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, LLCFebruary20232023-OTA-085NonprecedentialBad debt deduction; prepaid sales tax; and unreported taxable sales (gas station)
Huff Foods, LLCFebruary20232023-OTA-084NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
Pine Valley, LLCFebruary20232023-OTA-061NonprecedentialUnreported taxable sales (gas station)
Vacco IndustriesFebruary20232023-OTA-058NonprecedentialClaim 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.February20232023-OTA-051SCPNonprecedentialFailure-to-file penalty (R&TC 6511); interest abatement
J. Willerford, Willerford Auto Sales 102722wmJanuary 20232023-OTA-018
NonprecedentialUnreported taxable sales (car dealership); fraud penalty (R&TC 6485)
S. Mardirosian and A. Mardirosian, Creatrice CateringJanuary 20232023-OTA-016
NonprecedentialUnreported 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 -PFRJanuary 20232023-OTA-004
NonprecedentialStandard for granting petition for rehearing
Hanwha Q Cells EPC USA LLCJanuary 20232023-OTA-003
NonprecedentialPartial 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)