2024 Business Tax Opinions

Decisions Month Year Cite Decision Type Issues
Overseas Garage Inc.December20242024-OTA-671NonprecedentialUnreported taxable sales (auto repair shop)
C. Guassac, dba Long Lodge Tribal EnterpriseDecember20242024-OTA-665NonprecedentialUnreported taxable sales (cannabis dispensary); negligence penalty (R&TC 6484); constitutional rights (due process)
H 3 Liquors, Inc.December20242024-OTA-661NonprecedentialUnreported taxable sales (liquor store)
Prestige Auto Group Sales, Inc.December20242024-OTA-660Nonprecedential40 percent (failure to remit) penalty (R&TC 6597)
F. Landeros, dba Landeros FurnitureDecember20242024-OTA-655PPending PrecedentialOTA jurisdiction (constitutional rights); payment of criminal restitution not satisfy civil liability; laches inapplicable; unreported taxable sales (furniture store); 25 percent (fraud) penalty (R&TC 6485)
Marco Craftmasters, Inc.December20242024-OTA-654NonprecedentialUnreported taxable sales (furniture and home accessories store); sales for resale (resale certificate) (R&TC 6092; Reg. 1668); negligence penalty (R&TC 6484)
BERI DEVELOPMENT, LLC, dba Subway, BERI VENTURES, LLC, dba Subway, BERI ENTERPRISES, LLC, dba Subway, AND RELIANCE RESTAURANTS, LLC, dba SubwayDecember20242024-OTA-649NonprecedentialStatute of limitations for CDTFA to issue NOD (fraud); criminal restitution payment not preclude NOD; unreported taxable sales (restaurant); 40 percent (failure to remit) penalty (R&TC 6597); interest abatement
BERI RESTAURANTS GROUP, INC., dba Subway #11219 and #17162 - PFRDecember20242024-OTA-640NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
BERI RESTAURANTS GROUP, INC., dba Subway #11219 and #17162December20242024-OTA-639NonprecedentialRefund of criminal restitution payments (OTA jurisdiction); statute of limitations for CDTFA to issue NOD; unreported taxable sales (restaurant); amnesty double fraud penalty (R&TC 6592)
Cities of Fillmore, Los Angeles, Ontario, Palm Springs, San Diego, San Jose, and County of Sacramento - PFRDecember20242024-OTA-634NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
Cities of Fillmore, Los Angeles, Ontario, Palm Springs, San Diego, San Jose, and County of SacramentoDecember20242024-OTA-633PPending PrecedentialLocal tax reallocated (use tax is applicable because retailer's office was not "place of business" that "participated in sales") (R&TC 6051, 6401; Reg. 1620, 1802); latches inapplicable
Pho Anh Binh, Inc., dba Pho AnhNovember20242024-OTA-619NonprecedentialUnreported taxable sales (restaurant); cash flow analysis
Partnership of C. Deniz and J. Nunez, dba Casa de Oro Mexican Restaurant - PFRNovember20242024-OTA-580NonprecedentialStandard for granting petition for rehearing (insufficient evidence)
Partnership of C. Deniz and J. Nunez, dba Casa de Oro Mexican RestaurantNovember20242024-OTA-579NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
1 Stop Communications, LLC, dba One Stop WirelessOctober20242024-OTA-564NonprecedentialUnreported taxable sales (cellular telephone dealer); negligence penalty (R&TC 6484)
F. Hernandez dba Plaza TiresOctober20242024-OTA-559NonprecedentialUnreported taxable sales (tire shop)
G. FiorentinoOctober20242024-OTA-557NonprecedentialUse tax (storage, use, consumption in California) (R&TCV 6201, 6202, 6008, 6009, 6009.1); failure-to-file penalty (R&TC 6511)
S. SultanaOctober20242024-OTA-538NonprecedentialResponsible person liability (R&TC 6829); unreported taxable sales (gas station)
E. Honarchian, dba Eddie's Auto WorldOctober20242024-OTA-537NonprecedentialUnreported taxable sales (car dealership); returns; negligence penalty (R&TC 6484)
Unlimited Active Wear, Inc. El Centro #3October20242024-OTA-534NonprecedentialUnreported taxable sales (clothing retailer)
Bottlejockies, Inc., dba Zeph's One StopOctober20242024-OTA-519NonprecedentialUnreported taxable sales (catering business); negligence penalty (R&TC 6484)
R. AchacosoOctober20242024-OTA-503NonprecedentialResponsible person liability (R&TC 6829)
Haemonetics CorporationOctober20242024-OTA-492NonprecedentialBlood collection units; blood pack units (R&TC 6364, 6364.5; Reg. 1589)
Nanolab Technologies, IncorporatedOctober20242024-OTA-491NonprecedentialFabrication labor (Reg. 1526); qualified research and development (R&D) contract (Reg. 1501.1); nontaxable repair labor (Reg. 1546)
Specialized Orthopedic Solutions, Inc., dba SOS Medical - PFROctober20242024-OTA-464NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, accident or surprise, newly discovered evidence, insufficient evidence)
Specialized Orthopedic Solutions, Inc., dba SOS MedicalOctober20242024-OTA-463PPrecedentialDefinition of medicines; definition of orthotic device (R&TC 6369; Reg. 1591); weight afforded to Sales and Use Tax Annotations
RV's 4 Less, Inc. - PFROctober20242024-OTA-458NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence)
RV's 4 Less, Inc.October20242024-OTA-457NonprecedentialNegligence penalty (R&TC 6484)
B & L Diners, Inc. - PFROctober20242024-OTA-456NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law, error in law)
B & L Diners, Inc.October20242024-OTA-455NonprecedentialStatute of limitations for CDTFA to issue NOD (fraud); unreported taxable sales (restaurant); restitution payment not bar tax liability; 40% penalty (R&TC 6597); amnesty double fraud penalty (R&TC 6592, 7070); collection cost recovery fee (R&TC 6833); interest abatement
Premier Wheels/Pro Tire, Inc. - PFROctober20242024-OTA-454NonprecedentialStandard for granting petition for rehearing (contrary to law)
Premier Wheels/Pro Tire, Inc.October20242024-OTA-453NonprecedentialUnreported taxable sales (tire shops); shrinkage, self-consumption, fabrication labor, bad debts, sales for resale (Regs. 1524, 1642, 1668); negligence penalty (R&TC 6484)
Kuksan Corporation, dba Gas DepotSeptember20242024-OTA-445NonprecedentialUnreported taxable sales (gas station); district tax (R&TC 7251.1, 7261, 7262; Reg. 1827); negligence penalty (R&TC 6484)
TheLN Ventures LLC, dba Wingstop 0263, 0352, 0490September20242024-OTA-442NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
M. KamiesSeptember20242024-OTA-437NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
M. Dimarucut, dba New Age AutoSeptember20242024-OTA-433NonprecedentialUnreported taxable sales (vehicle retailer); negligence penalty (R&TC 6484)
Yuan Bao Inc., dba Caesar's Mongolian Bar-B-QSeptember20242024-OTA-427NonprecedentialUnreported taxable sales (restaurant)
D. BalazsSeptember20242024-OTA-411NonprecedentialFailure-to-file penalty (R&TC 6591); interest abatement
World of Awnings & Canopies - PFR September20242024-OTA-394NonprecedentialStandard for granting petition for rehearing (contrary to law)
World of Awnings & CanopiesSeptember20242024-OTA-393NonprecedentialFabrication labor, fixtures, lump-sum contract, installation labor (Reg. 1521, 1546); written advice (estoppel) (R&TC 6596)
Palms Thai, Inc. - PFRSeptember20242024-OTA-390NonprecedentialStandard of granting petition for rehearing (insufficient evidence, newly discovered evidence)
Palms Thai, Inc.September20242024-OTA-389NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484); interest abatement
Four Cafe LLC - PFRSeptember20242024-OTA-388NonprecedentialStandard for granting petition for rehearing (insufficient evidence)
Four Cafe LLCSeptember20242024-OTA-387NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484); interest abatement
Ajay Beri Corporation, dba Subway #23933, 28347, 10108, 10278, and 44266 - PFR September20242024-OTA-386NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
Ajay Beri CorporationSeptember20242024-OTA-385PPrecedentialWhether OTA is prohibited from granting refund of criminal restitution proceeds (R&TC 7157); statute of limitations for CDTFA to issue NOD (R&TC 6487); unreported taxable sales (Subway franchises); whether court-ordered criminal restitution payments bar CDTFA from issuing NODs for period in plea agreement; weight to give evidence (plea of guilty to felony tax evasion).
Safar & Safar Brothers, Inc. - PFRSeptember20242024-OTA-384NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, accident or surprise, newly discovered evidence, contrary to law)
Safar & Safar Brothers, Inc.September20242024-OTA-383NonprecedentialUnreported taxable sales (gas station and mini mart); interest abatement
HD Carriers LLCAugust20242024-OTA-376NonprecedentialUse tax (purchase of vehicle in California) (first functional use) (R&TC 6201, 6202, 6248: Reg. 1620)
Delta Cooling Towers, Inc.August20242024-OTA-366NonprecedentialUse tax (sales for resale, resale certificate, XYZ letter) (R&TC 6201, 6202: Reg. 1668)
Century House and Gardens LLC, dba Century House & GardensAugust20242024-OTA-353NonprecedentialUnreported taxable sales (venue rental business)
R. DeLatorre and. E. DeLatorre, A Partnership dba El Indio Mexican RestaurantAugust20242024-OTA-344NonprecedentialUnreported taxable sales (restaurant)
NTENSE, Inc.August20242024-OTA-336NonprecedentialUnreported taxable sales (auto repair shop); interest abatement
The Van Nuys Group, LLC, dba The Green Easy - PFRAugust20242024-OTA-313NonprecedentialStandard for granting petition for rehearing (insufficient evidence, error in law)
The Van Nuys Group, LLC, dba The Green EasyAugust20242024-OTA-312NonprecedentialUnreported taxable sales (cannabis dispensary); negligence penalty (R&TC 6484)
Snowmagic, Inc. - PFRAugust20242024-OTA-309NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law, error in law)
Snowmagic, Inc.August20242024-OTA-308NonprecedentialUse tax; true object test; tangible personal property (TPP) (R&TC 6202, 6203, 6016); failure-to-file penalty (R&TC 6591); interest abatement
La Boom Entertainment, Inc., dba Leonardo'sJuly20242024-OTA-306NonprecedentialUnreported taxable sales (nightclub); negligence penalty (R&TC 6484)
I. Hanouneh, dba The Royale GroupJuly20242024-OTA-304NonprecedentialDisallowed claimed exempt distributions of tobacco products in interstate commerce (R&TC 30123, 30131.2, 30008, 30453; Reg. 4026)
Environmental Construction Inc.July20242024-OTA-301NonprecedentialFailure-to-file penalty (R&TC 6511, 6591, 6592)
R. Perrillo and K. Whiteman - PFR OpinionJuly20242024-OTA-287NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, accident or surprise, newly discovered evidence, etc.)
R. Perrillo and K. WhitemanJuly20242024-OTA-286NonprecedentialUse tax (TPP) (R&TC 6201); written advice (R&TC 6596); interest abatement (R&TC 6593.5); fail to file (6511); collection fee (R&TC 6833)
Alfa Tire & Shop Inc. - PFR OpinionJuly20242024-OTA-285NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law, error in law)
Alfa Tire & Shop Inc.July20242024-OTA-284NonprecedentialSales for resale (resale certificate, XYZ letter) (R&TC 6091; Reg. 1668)
Altadena Ale & Wine, Inc., dba Altadena Ale HouseJune20242024-OTA-279NonprecedentialUnreported taxable sales (wine bar); self-consumed taxable merchandise (use tax)
Peter Marco, LLC, dba Peter MarcoJune20242024-OTA-274NonprecedentialUnreported taxable sales (jewelry store)
D. Ordubadi, dba Air 1 CommunicationJune20242024-OTA-256NonprecedentialUnreported taxable sales (auto accessories); disallowed nontaxable labor (true object, services or property) (Reg. 1501)
Rashid & Sons, Inc.June20242024-OTA-255NonprecedentialUnreported taxable sales (gas station); negligence penalty (R&TC 6484)
Three Four R, Inc.June20242024-OTA-254NonprecedentialUnreported taxable sales (gas station); negligence penalty (R&TC 6484)
Z & R Oil CorporationJune20242024-OTA-253NonprecedentialUnreported taxable sales (gas station); negligence penalty (R&TC 6484)
J. Mann, dba Namaste Vape & More - PFRJune20242024-OTA-237SCPNonprecedentialStandard for granting petition for rehearing (appellant did not specifically list grounds for rehearing)
J. Mann, dba Namaste Vape & MoreJune20242024-OTA-236SCPNonprecedentialUntaxed tobacco products (R&TC 22974.3(b); 10-day suspension (R&TC 22974.7, 22980.3; Reg. 4603)
M. Plasil - PFRJune20242024-OTA-235NonprecedentialStandard for granting petition for rehearing (contrary to law)
M. PlasilJune20242024-OTA-234NonprecedentialUse tax (storage or use of vehicle, first functional use) (R&TC 6201; Reg. 1620(b)(2)(c)(3))
E. Honarchian, dba Eddie's Auto World- PFRJune20242024-OTA-233NonprecedentialStandard for granting petition for rehearing (insufficient evidence)
E. Honarchian, dba Eddie's Auto WorldJune20242024-OTA-232NonprecedentialUnreported taxable sales (used car dealership)
L. Tooker - PFRJune20242024-OTA-231NonprecedentialStandard for granting petition for rehearing (irregularity in the proceedings, insufficient evidence, contrary to law)
L. TookerJune20242024-OTA-230NonprecedentialUse tax (purchase of trading cards) (R&TC 6201); failure-to-file penalty (R&TC 6511)
K. ChristianMay20242024-OTA-225NonprecedentialResponsible person liability (R&TC 6829); amnesty interest penalty (R&TC 7073, 6592)
Silverspur Services, Inc., dba Silver Spur ServicesMay20242024-OTA-210NonprecedentialUnreported taxable sales (gas station); negligence penalty (R&TC 6484); interest abatement
C. WrightMay20242024-OTA-202NonprecedentialInterest abatement
M. Zepeda dba Central TireMay20242024-OTA-197NonprecedentialUnreported taxable sales (tire and auto repair shop)
You Fix It Auto Sales dba Ur 1 Stop Auto SalesMay20242024-OTA-196Nonprecedential40 percent (failure to remit) penalty (R&TC 6597)
Royal Khyber Enterprises, Inc. dba Royal Khyber Indian CuisineApril20242024-OTA-163NonprecedentialUnreported taxable sales (restaurant); excess tax reimbursement
O&B Equipment, Inc. dba Frazier Park Sand & GravelApril20242024-OTA-161NonprecedentialInterest abatement
Soccer Stores, Inc.April20242024-OTA-160NonprecedentialUnreported taxable sales (retailer of soccer sporting goods)
Mario's Place, Inc.April20242024-OTA-154NonprecedentialUnreported taxable sales (restaurant, tip, gratuity, mandatory payment) (Reg. 1603)
S. CherryApril20242024-OTA-146NonprecedentialResponsible person liability (R&TC 6829)
H. Tran, Houston & Honor, LLC and Houston & Honor, Inc., dba Signature Dessert and Signature Pho & DessertsApril20242024-OTA-134NonprecedentialUnreported taxable sales (restaurant)
Windy Ridge, Inc. dba Oak Mountain WineryMarch20242024-OTA-122NonprecedentialUnreported taxable sales (restaurant); Groupon sales; mandatory gratuities; sale of business assets; negligence penalty (R&TC 6484).
Dudley Restaurants, Inc.March20242024-OTA-117NonprecedentialUnreported taxable sales (restaurant)
J. Samtani, dba Ramodi'sMarch20242024-OTA-113NonprecedentialUnreported taxable sales (collectibles); negligence penalty (R&TC 6484)
D. Jafari, dba Glendora Tire & Brake Auto CenterMarch20242024-OTA-111NonprecedentialUnreported taxable sales (automobile repair shop); sales for resale (resale certificate) (R&TC 6091; Reg. 1668); negligence penalty (R&TC 6484)
Mex-Dining, Inc.February20242024-OTA-099NonprecedentialUnreported taxable sales (bar and restaurant)
MattnJeremy, Inc.February20242024-OTA-093NonprecedentialUnreported taxable sales (marijuana dispensary); negligence penalty (R&TC 6484)
California Care 4 U IncorporatedFebruary20242024-OTA-090NonprecedentialEnvironmental fee (tax) related to use or storage of hazardous materials (Health & Saf. Code 25205.6(a), (b), (c)(1), (g); R&TC 43008; Reg. 66269.1)
Guzik Technical EnterprisesFebruary20242024-OTA-081NonprecedentialStatute of limitations on claim for refund (R&TC 6902, 6904)
Mangia E Bevi, Inc.February20242024-OTA-073NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
J. PerezFebruary20242024-OTA-070NonprecedentialSeller's permit and predecessor liability (R&TC 6071.1; Reg. 1699(f)(2))
N. JamaliFebruary20242024-OTA-056NonprecedentialUnreported taxable sales (automobile repair shop)
Integrity Rebar PlacersFebruary20242024-OTA-055NonprecedentialOTA jurisdiction (APA compliance); resale certificate (good faith); interest (computation); interest abatement.
As Swipe, Inc.February20242024-OTA-053NonprecedentialUnreported taxable sales (bar); interest abatement
Liquor Locker, Inc.January20242024-OTA-034NonprecedentialUnreported taxable sales (liquor store); interest abatement
Q. Ngo - PFR OpinionJanuary20242024-OTA-031NonprecedentialStandard for granting petition for rehearing (accident or surprise)
Q. NgoJanuary20242024-OTA-030NonprecedentialUnreported taxable sales (fast-food restaurant)
American Veteran Supply Company January20242024-OTA-026NonprecedentialUnreported taxable sales (construction materials retailer); sales for resale (resale certificate, XYZ letter) (R&TC 6091, 6092; Reg. 1668); tax paid purchases resold (R&TC 6012; Reg. 1701)
4G Talk N Data Services, Inc. January20242024-OTA-023NonprecedentialUnreported taxable rebates (cell phone dealer)
American Earth Management, Inc. January20242024-OTA-018NonprecedentialHazardous waste facilities permit (activity fees) (Health & Saf. Code 25205.7)
M. Riedel - PFR OpinionJanuary20242024-OTA-004PPrecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law); application of payments.
M. RiedelJanuary20242024-OTA-003NonprecedentialResponsible person liability (R&TC 6829); proper application of payment