2023 Business Tax Opinions

Decisions Month Year Cite Decision Type Issues
Stremicks Heritage Foods, LLC November20232023-OTA-548NonprecedentialPartial exemption certificate (partial sales and use tax exemption) (R&TC 6377.1; Reg. 1525.4)
L. Tran & P. PhamNovember20232023-OTA-543NonprecedentialQuestionable ownership determinations (voluntary participation in appeal) (R&TC 6486)
N S Patel Dental CorporationNovember20232023-OTA-529NonprecedentialUnreported purchases subject to use tax (dental office)
N. Curran November20232023-OTA-528NonprecedentialResponsible person liability (R&TC 6829); late payment penalty (reasonable cause for relief) (R&TC 6592)
M. Donaldson November20232023-OTA-522NonprecedentialCosignment sale of wedding gowns; nontaxable labor; fabrication vs repair; alteration of new or used items (R&TC 6051, Reg. 1520, 1526)
Shervin Enterprises, IncNovember20232023-OTA-521NonprecedentialUnreported taxable sales (auto body shop)
K. Eldar November20232023-OTA-520PPending PrecedentialUnreported taxable sales (jewelry store)
DirecTV, Inc.November20232023-OTA-519NonprecedentialEquitable offset (offset of underpaid taxes against overpayments; Annotation 800.0090); credit interest (interest on overpayments, etc.) (R&TC 6907, 6908; Reg. 1703)
Pan Pizza and Wings LLC November20232023-OTA-518NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484; Reg. 1698); interest abatement
Cruz, Prado and Associates, Inc. November20232023-OTA-503NonprecedentialNontaxable labor (time and materials, lump sum contracts) (Reg 1521); nontaxable sales for resale (R&TC 6007; Reg. 1668); nontaxable teleproduction charges (Reg. 1532); negligence penalty (R&TC 6484)
I. Vargas November20232023-OTA-498NonprecedentialUnreported taxable sales (cellphone store)
Rick's Patio - PFR November20232023-OTA-484NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, accident or surprise, newly discovered evidence)
Rick's Patio, Inc. November20232023-OTA-483NonprecedentialUnreported taxable delivery charges (spa retailer)
F. FallOctober20232023-OTA-474NonprecedentialResponsible person liability (R&TC 6829); relief of penalties (late payment, finality, etc.) (R&TC 6592)
B. Senehi - PFROctober20232023-OTA-447NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence, contrary to law)
B. SenehiOctober20232023-OTA-446PPending PrecedentialUnreported taxable sales (restaurant); failure-to-remit penalty (R&TC 6597); statute of limitations for CDTFA to issue NOD (R&TC 6487)
R. Falche - PFROctober20232023-OTA-445NonprecedentialStandard for granting petition for rehearing (error in law, contrary to law)
R. FalcheOctober20232023-OTA-444NonprecedentialStatute of limitations for CDTFA to issue NOD upon business termination (R&TC 6829(f)); responsible person liability (R&TC 6829); unreported taxable sales; negligence penalty (R&TC 6484); interest abatement
T. LeSeptember20232023-OTA-440NonprecedentialUnreported taxable sales (restaurant/deli); sales of food products for human consumption (R&TC 6359; Reg. 1602)
Omidvar Prestige Jewelry, Inc. September20232023-OTA-435NonprecedentialInterest abatement
Marina Sailing, Inc. September20232023-OTA-416NonprecedentialUnreported taxable sales (boat rental business, yacht membership club); negligence penalty (R&TC 6484)
Newport JewelersSeptember20232023-OTA-413NonprecedentialUnreported taxable sales (jewelry store); sales for resale (R&TC 6091; Reg. 1668); sales in interstate commerce (R&TC 6396; Reg. 1620); statute of limitations on claim for refund was moot.
Corona Motors, Inc. PFR September20232023-OTA-402NonprecedentialStandard for granting petitoion for rehearing (insufficient evidence; contrary to law)
Corona Motors, Inc.September20232023-OTA-401PPrecedentialFraud penalty (R&TC 6485); unreported taxable sales (used car business); excess tax reimbursement (R&TC 6901.5; Reg. 1700(b)(1)); unrecorded taxable sales (used car business)
B. Treyzon PFR September20232023-OTA-400NonprecedentialStandard for granting petition for rehearing (insufficient evidence)
B. TreyzonSeptember20232023-OTA-399PPrecedentialResponsible person liability (R&TC 6829)
Mutual Medicinal Collective PFR September20232023-OTA-398NonprecedentialStandard for granting petition for rehearing (insufficient evidence, newly discovered evidence)
Mutual Medicinal Collective September20232023-OTA-397NonprecedentialUnreported taxable sales (marijuana dispensary)
Divine Wellness Center Inc. PFR September20232023-OTA-396NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
Divine Wellness Center, Inc. September20232023-OTA-395NonprecedentialUnreported taxable sales (marijuana dispensary); negligence penalty (R&TC 6484)
Yogurt Time, LLC PFR September20232023-OTA-394NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, insufficient evidence, error in law)
Yogurt Time, LLC September20232023-OTA-393NonprecedentialUnreported taxable sales (frozen yogurt shops); claimed exempt food sales; interest abatement
Pakwan Restaurant, LLC PFR September20232023-OTA-392NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law, error in law)
Pakwan Restaurant, LLC September 20232023-OTA-391NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484); interest abatement
D. SinaiAugust20232023-OTA-390NonprecedentialResponsible person liability (R&TC 6829); unreported taxable sales (gas stations)
A. EshaghianAugust20232023-OTA-387NonprecedentialNontaxable sales for resale (R&TC 6091, 6092; Reg. 1668)
Sham Gas Express Inc.August20232023-OTA-384NonprecedentialUnreported taxable sales (gas station)
Addison Pools Inc. August20232023-OTA-381NonprecedentialUnreported taxable sales (construction contractor) (cost accountability test); interest abatement
J. HuertaAugust20232023-OTA-379NonprecedentialUnreported taxable sales (restaurant); fraud penalty (R&TC 6485); failure-to-file penalty (R&TC 6591, 6592)
G. Ramirez and P. RamirezAugust20232023-OTA-371NonprecedentialUnreported taxable sales (convenience store); negligence penalty (R&TC 6484)
Zeitgeist Events, LLCAugust20232023-OTA-369NonprecedentialUnreported taxable sales (event planning company)
Hunan Chilliking Inc.August20232023-OTA-358NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
Koenig & BauerAugust20232023-OTA-355NonprecedentialUnreported taxable sales (printing presses)
Trueballot Inc. PFRAugust20232023-OTA-347NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
Trueballot, IncAugust20232023-OTA-346NonprecedentialSales of tangible personal property (TPP) (true object test, separately stated charge, mixed transaction, bundled transaction) (R&TC 6006, 6012; Reg. 1501)
Soul Lounge, LLCJuly20232023-OTA-339NonprecedentialUnreported taxable sales (music venue with bar, facility rentals); minimum purchase of meals or beverage (R&TC 1603(i)(4); negligence penalty (R&TC 6484)
J. Padilla July20232023-OTA-338NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
A. Ventura July20232023-OTA-337NonprecedentialUnreported taxable sales (auto parts/repair services); negligence penalty (R&TC 6484)
Smoke Outlet Inc. July20232023-OTA-333NonprecedentialLicense suspension (smoke shop) (B&PC 22974, 22974.3)
DSD Sweiss Inc. July20232023-OTA-329NonprecedentialSeized other tobacco products (OTP) (R&TC 30121, 30008, 30009, 30011, 30108) (B&PC 22974, 22974.3)
Swissport Lounge, LLCJuly20232023-OTA-322NonprecedentialUnreported taxable sales (airport lounge)
MS Foods, LLCJuly20232023-OTA-310NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484); 40 percent penalty (failure to remit) (R&TC 6597)
B. Pool July20232023-OTA-305NonprecedentialSailing yacht (vessel); first functional use; use tax (R&TC 6246, 6248; Reg. 1620)
P. Colambaarachchi July20232023-OTA-302NonprecedentialUnreported taxable sales (retail store); retailer responsiblity for remitting sales tax (R&TC 6051)
K1 Speed Inc. PFR July20232023-OTA-295NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
K1 Speed, Inc. July20232023-OTA-294NonprecedentialLease of tangible personal property (TPP) (R&TC 6006; Reg. 1660)
Mincafe Coffee Corp PFRJuly20232023-OTA-293NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
Mincafe Coffee CorpJuly20232023-OTA-292NonprecedentialUnreported taxable sales (pub/lounge); fraud penalty (R&TC 6485)
East Coast Foods Inc. OpinionJune20232023-OTA-289PPrecedentialBankruptcy (automatic stay) (IRC 362); bankruptcy court jurisdiction (concurrent, exclusive); unreported taxable sales (restaurant)
Q. Zheng June20232023-OTA-285NonprecedentialSuccessor liability for unpaid sales tax (clearance certificate) (R&TC 6811)
Adventures By The Sea OpinionJune20232023-OTA-284PPrecedentialUnreported taxable sales (kayak rentals); lease (R&TC 6006.3; Reg. 1660); tax-paid lease (R&TC 6006, 6010; Reg. 1660); taxable lease, nontaxable transportation; interest abatement
Redwood Memorial Hospital Inc. June20232023-OTA-269NonprecedentialExempt sales of tangible personal property (TPP) to US government (R&TC 6381; Reg. 1503, 1614)
United Thrift Stores, LLC June20232023-OTA-267NonprecedentialStatute of limitations for CDTFA to issue NOD (R&TC 6487); exempt sales in interstate commerce (R&TC 6051, 6396; Reg. 1620); sales for resale (R&TC 6091, 6092; Reg. 1668); hardship; interest abatement
Sacramental Native American ChurchJune20232023-OTA-264NonprecedentialUnreported taxable sales (cannabis retailer); failure-to-file penalty (R&TC 6511); finality penalty (R&TC 6591); collection cost recovery fee (R&TC 6833)
E. Roman June20232023-OTA-263NonprecedentialResponsible person liability (R&TC 6829); unreported taxable sales (used car dealership)
F. Boutros PFR June20232023-OTA-248NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, irregularity in appeal proceedings)
F. BoutrosJune20232023-OTA-247NonprecedentialUnreported taxable sales (convenience store)
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)
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)