2026 Business Tax Opinions

DecisionsMonthYearCiteDecision TypeIssues
Blue Label Elixir, Inc., dba Blue Label Elixir DistroSeptember20262026-OTA-443NonprecedentialUnreported taxable distributions of tobacco (R&TC 30101, 30123(b), 30131.2(b), 30008, 30011, 30453, 30454); reported tax-paid distributions of tobacco in interstate commerce (R&TC 30176.1; Reg. 4080, 4063.5); negligence penalty (tobacco products) (R&TC 30204)
J. BassSeptember20262026-OTA-436NonprecedentialUnreported taxable sales (used car dealership); responsible person liability (R&TC 6829)
B & F Paradise, Inc., dba Star MotorsSeptember20262026-OTA-430NonprecedentialUnreported taxable sales (used car dealership)
A. Abolfazli - PFR OpinionSeptember20262026-OTA-418NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, error in law, insufficient evidence, contrary to law)
A. AbolfazliSeptember20262026-OTA-417NonprecedentialResponsible person liability (R&TC 6829)
AA Kitchen Appliance Inc. - PFR OpinionSeptember20262026-OTA-416NonprecedentialStandard for granting petition for rehearing (contrary to law, error in law)
AA Kitchen Apppliance Inc.September20262026-OTA-415NonprecedentialUnreported taxable sales (kitchen appliance stores); negligence penalty (R&TC 6484)
Regency USA Inc.August20262026-OTA-412NonprecedentialUnreported taxable sales (used car dealership); sales for resale (Reg. 1668); sales in interstate or foreign commerce (R&TC 6396; Reg. 1620); negligence penalty (R&TC 6484); interest abatement
Family Auto Sales 04, LLC, dba Family Auto SalesAugust20262026-OTA-410NonprecedentialNegligence penalty (R&T C 6484)
T Zone TradingAugust20262026-OTA-409NonprecedentialSuccessor liability for unpaid sales tax (clearance certificate) (R&TC 6811)
J. Swain, dba Bamboo 2-UAugust20262026-OTA-407NonprecedentialUnreported taxable sales (retail store)
MagicSnow Systems, LLCAugust20262026-OTA-400NonprecedentialUnreported taxable sales (rental of snow machines, and providing snow displays)
24 Carrots Special Events IncAugust20262026-OTA-399NonprecedentialRetailer taxable sales (definition of "sale" R&TC 6006; definition of "retailer" R&TC 6007, 6015); statute of limitations for CDTFA to issue NOD (R&TC 6487, 6488); failure-to-file penalty (R&TC 6511); negligence penalty (R&TC 6484)
Discoteca Mama-Rumba, Inc.August20262026-OTA-395NonprecedentialUnreported taxable sales (cellphone stores)
Whiskey Schat's, dba Whiskey CreekAugust20262026-OTA-389NonprecedentialUnreported taxable sales (restaurant); 40 percent penalty (failure to remit) (R&TC 6597)
Rangpur, Inc., dba Jacks Jug LiquorAugust20262026-OTA-388NonprecedentialUnreported taxable sales (liquor store)
A. Aldamty, dba G&A Mini MartAugust20262026-OTA-383NonprecedentialUnreported taxable sales (mini mart); negligence penalty (R&TC 6484)
Gateway Motors Inc - PFR OpinionAugust20262026-OTA-379NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, insufficient/failure to consider evidence
Gateway Motors IncAugust20262026-OTA-378NonprecedentialUnreported taxable sales (used car dealership); negligence penalty (R&TC 6484)
W. TaylorJuly20262026-OTA-371NonprecedentialResponsible person liability (R&TC 6829)
MPAAKINC, dba Anandabhavan BiryamhutJuly20262026-OTA-369NonprecedentialUnreported taxable sales (restaurant, 80-80 rule, sales of cold food) (R&TC 6359, Reg. 1603); submission of hallucinated or fictitious citations
SABPLINC dba Ananda BhavenJuly20262026-OTA-368PPrecedentialUnreported taxable sales (restaurant); GenAI hallucinations
Kim Brothers World Wide, dba The Blue Door BarJuly20262026-OTA-351NonprecedentialUnreported taxable sales (bar)
E. Aboaid, dba Eden Gift & TobaccoJuly20262026-OTA-350NonprecedentialUnreported taxable sales (smoke shop)
Eaton CorporationJuly20262026-OTA-327NonprecedentialReliance on written advice of CDTFA (R&TC 6596)
M. Gordon - PFR OpinionJuly20262026-OTA-320NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficent evidence)
M. GordonJuly20262026-OTA-319NonprecedentialResponsible person liability (R&TC 6829)
SABSV Inc., dba Anand Bhavan - PFR OpinionJuly20262026-OTA-316NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, error in law, insufficient evidence)
SABSV Inc., dba Anand BhavanJuly20262026-OTA-315NonprecedentialUnreported taxable sales (restaurants)
E. Arslan - PFR OpinionJuly20262026-OTA-314NonprecedentialStandard for granting petition for rehearing (contrary to law)
E. ArslanJuly20262026-OTA-313NonprecedentialTimely mailing of NOD (actual notice, defective service waived)( R&TC 6486); responsible person liability (R&TC 6829)
S. Bachor - PFR OpinionJuly20262026-OTA-310NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, newly discovered evidence, insufficient evidence, contrary to law, error in law)
S. BachorJuly20262026-OTA-309NonprecedentialUse tax (unreported purchases of fabrication labor) (R&TC 6201, 6204, 6246); interest abatement
Anytime2Buy Auto, LLCJune20262026-OTA-308NonprecedentialUnreported taxable sales (used car dealership); negligence penalty (R&TC 6484)
G. QuintanaJune20262026-OTA-307NonprecedentialUnreported taxable sales (buyer and seller of Native American baskets and artifacts)
M Auto Center WestJune20262026-OTA-305NonprecedentialUnreported taxable sales (used car dealership); 40 percent penalty (R&TC 6597)
King Solarman, Inc., dba King SolarmanJune20262026-OTA-303NonprecedentialMobile transportation equipment (R&TC 6006, 6094; Reg. 1660, 1661); mobile solar unit (CA Veh. Code 630)
Solarman Distribution, Inc.June20262026-OTA-302NonprecedentialMobile transportation equipment (R&TC 6006, 6094; Reg. 1660, 1661); mobile solar unit (CA Veh. Code 630)
V. MoodyJune20262026-OTA-300NonprecedentialResponsible person liability (R&TC 6829)
V. Rodriguez, dba Generation WestJune20262026-OTA-297NonprecedentialUnreported taxable sales (feed and supply store); reliance on CDTFA advice (R&TC 6596)
Pho HangJune20262026-OTA-284NonprecedentialInterest abatement
Sam Investments, Inc. dba Santee Mini MarketJune20262026-OTA-279PPrecedentialLicensing Act violation (R&TC 22974, 22974.3, 22974.7)
Skewers Lebanese FoodJune20262026-OTA-267NonprecedentialSuccessor liability (R&TC 6811, 6812)
Semper Solaris Construction Inc.June20262026-OTA-262NonprecedentialUnreported taxable sales (solar energy system business)
Press Box, Inc., dba Press Box Sports Grill - PFR OpinionJune20262026-OTA-252NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
Press Box, Inc., dba Press Box Sports GrillJune20262026-OTA-251NonprecedentialUnreported taxable sales (sports bars)
Star of India, LLC, dba Holiday Inn Bar and Lounge - PFR OpinionJune20262026-OTA-246NonprecedentialStandard for granting petition for rehearing (contrary to law)
Star of India, LLC, dba Holiday Inn Bar and LoungeJune20262026-OTA-245NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484); finality penality (R&TC 6565, 6592)
T. Kim dba D&K Milk Palace - PFR OpinionJune20262026-OTA-244NonprecedentialStandard for granting petition for rehearing (irregularity in the proceedings, insufficient evidence, contrary to law)
T. Kim dba D&K Milk PalaceJune20262026-OTA-243NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
A. Alcaraz, dba Tony's CateringMay20262026-OTA-236NonprecedentialUnreported taxable sales (food truck); claimed nontaxable sales of food (80/80 rule) (R&TC 6359; Reg. 1603)
Eclipse Cash Systems, LLCMay20262026-OTA-229NonprecedentialSales for resale (R&TC 6091; Reg. 1668); negligence penalty (R&TC 6484); claim for refund of overpaid tax (R&TC 6902)
Luxeline Interiors, Inc. and I. ChepelyukMay20262026-OTA-228NonprecedentialNontaxable labor (Reg. 1521); sales for resale (R&TC 6091; Reg. 1668); negligence penalty (R&TC 6484)
The Copa Room Incorporated, dba The Copa RoomMay20262026-OTA-226NonprecedentialFraud penalty (R&TC 6485); statute of limitations for CDTFA to issue NOD (R&TC 6487); unreported taxable sales (nightclub); 40 percent penalty (R&TC 6597); interest abatement (R&TC 6593.5)
Sundown Entertainment Group Inc. dba The Tropicale Restaurant LoungeMay20262026-OTA-225PPrecedentialStatute of limitations for CDTFA to issue NOD (extended limitations for fraud) (R&TC 6487); unreported taxable sales (restaurant); 40 percent penalty (R&TC 6597); interest relief (R&TC 6593.5)
Fiesta Mexicana Bar & Grill, Inc.May20262026-OTA-217NonprecedentialUnreported taxable sales (restaurant); negligence penalty (R&TC 6484)
PBM Services, Inc. - PFR OpinionMay20262026-OTA-213NonprecedentialStandard for granting petition for rehearing (irregularity in proceedings, accident or surprise, newly discovered evidence, insufficient evidence, contrary to law)
PBM Services, Inc.May20262026-OTA-212NonprecedentialStatute of limitations for CDTFA to issue NOD (R&TC 6487); unreported taxable sales (repair business)
Plus West LA Corp., dba CA Beemers, dba +West LA Corp - PFR OpinionMay20262026-OTA-211NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law, error in law)
Plus West LA Corp., dba CA Beemers, dba +West LA CorpMay20262026-OTA-210NonprecedentialFraud penalty (R&TC 6485); statute of limitations for CDTFA to issue NOD (R&TC 6487); unreported taxable sales (used car dealership); 40 percent penalty (R&TC 6597)
Route 56 Plus, LLC, dba SC Car Zone - PFR OpinionMay20262026-OTA-209NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law, error in law)
Route 56 Plus, LLC, dba SC Car ZoneMay20262026-OTA-208NonprecedentialFraud penalty (R&TC 6485); statute of limitations for CDTFA to issue NOD (R&TC 6487); unreported taxable sales (used car dealership); 40 percent penalty (R&TC 6597)
Contra Costa Farms, LLC and Rio Vista Farms LLC- PFR OpinionMay20262026-OTA-207NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law)
Contra Costa Farms, LLC and Rio Vista Farms LLCMay20262026-OTA-206NonprecedentialUnreported taxable sales (cannabis dispensary)
Z. Sultana - PFR OpinionMay20262026-OTA-205NonprecedentialStandard for granting petition for rehearing (newly discovered evidence; insufficient evidence, contrary to law)
Z. SultanaMay20262026-OTA-204PPrecedentialUnreported taxable sales (clothing store); responsible person liability (R&TC 6829)
East West Bank - PFR OpinionMay20262026-OTA-203NonprecedentialStandard for granting petition for rehearing (insufficient evidence, newly discovered evidence)
East West BankMay20262026-OTA-202NonprecedentialRefund of excess tax reimbursement (R&TC 6901, 6901.5; Reg. 1700; Civ. Code 1656.1)
R. CherewickApril20262026-OTA-197NonprecedentialResponsible person liability (R&TC 6829)
D. Fawzy, dba PepperForever2004 and Henry's CateringApril20262026-OTA-195NonprecedentialUnreported taxable sales (catering businesss)
Massive Dollar Plus USA LLC, dba Premium FinanceApril20262026-OTA-194NonprecedentialUnreported taxable sales (used car dealership); unreported district taxes; unremitted excess tax reimbursement; 40 percent penalty (failure to remit) (R&TC 6597)
M. Jimenez, dba Fiesta Mexicana Bar & GrillApril20262026-OTA-191NonprecedentialUnreported taxable sales (bar); negligence penalty (R&TC 6484)
9 Iron Grill, LLCApril20262026-OTA-190Nonprecedential40 percent penalty (failure to remit) (R&TC 6597)
Alcaraz Catering, Inc.April20262026-OTA-189NonprecedentialSales for resale (resale certificate, XYZ letter) (R&TC 6091; Reg. 1668(f)); unreported taxable sales (food truck, catering business)
M. Hoque, dba Orange Olive Mini MarketApril20262026-OTA-181NonprecedentialUnreported taxable sales (mini market); negligence penalty (R&TC 6484)
S. LakhaniApril20262026-OTA-179NonprecedentialUnreported taxable sales (gas station)
Starbuzz International, Inc. and Starbuzz Tobacco, Inc.April20262026-OTA-170NonprecedentialReimbursement of party's fees and expenses (R&TC 30458.0; Reg. 30102, 30701, 30702); party sanctions (Reg. 30213.5, Gov. Code 11455.10)
Takehara Concepts, Inc., dba BinchoyakiMarch20262026-OTA-159NonprecedentialUnreported taxable sales (restaurant)
R. AlbahuMarch20262026-OTA-157NonprecedentialClaimed exempt sales (food products) (R&TC 6359; Reg. 1603); negligence penalty (R&TC 6484)
Buttar Enterprises, Inc., dba Cigarettes & CigarsMarch20262026-OTA-153NonprecedentialUnreported taxable sales (smoke shop)
D. Elhajj, dba Daniel's Smoke ShopMarch20262026-OTA-149NonprecedentialUnreported taxable sales (smoke shop); interest abatement
Convenience Store Fixtures & Design, Inc.March20262026-OTA-147NonprecedentialUnreported taxable sales (seller of fixtures and supplies to mini marts)
N. Mohamed, et al., dba Shasta Mini MartMarch20262026-OTA-142NonprecedentialUnreported taxable sales (mini mart)
Cherry and Candlewood, Inc., dba AAMCO TransmissionsMarch20262026-OTA-140NonprecedentialNegligence penalty (R&TC 6484)
Y. HongMarch20262026-OTA-139NonprecedentialStatute of limitations; burden of proof; responsible person liability (R&TC 6829)
Produce Jet LLCMarch20262026-OTA-138NonprecedentialExclusion (containers and labels) (Reg. 1589); partial exemption (farm equipment and machinery) (R&TC 6356.5; Reg. 1533.1)
Hanwha Q Cells America, Inc., dba Q CellsMarch20262026-OTA-137NonprecedentialPartial exemption (TPP purchased for generation or storage of electrical power) (R&TC 6377.1; Reg. 1525.4(b)(10)(A))
Perry Adron McCullough Trust - PFR OpinionMarch20262026-OTA-122NonprecedentialStandard for granting petition for rehearing
Perry Adron McCullough TrustMarch20262026-OTA-121NonprecedentialUse tax (aircraft)
R. Bishop, dba Bloomin' Remedies - PFR OpinionMarch20262026-OTA-120NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence, contrary to law)
R. Bishop, dba Bloomin' RemediesMarch20262026-OTA-119NonprecedentialUnreported taxable sales (cannabis sales); due process
La Perla Del Mar, Inc. - PFR OpinionMarch20262026-OTA-118NonprecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law, etc.)
La Perla Del Mar, Inc.March20262026-OTA-117NonprecedentialUnreported taxable sales (restaurant)
M. K. Kakish and M. H. Kakish, dba Up in Smoke - Smoke ShopFebruary20262026-OTA-116NonprecedentialUnreported taxable sales (smoke shop); negligence penalty (R&TC 6484)
Buttar Enterprises, Inc., dba Cigarettes & CigarsFebruary20262026-OTA-113NonprecedentialUnreported taxable sales (smoke shop)
C. Ayala and M. Martinez, dba Del Valle LiquorFebruary20262026-OTA-106NonprecedentialUnreported taxable sales (liquor store)
Gallagher's Irish Pub, Inc., dba Gallagher's Irish PubFebruary20262026-OTA-104NonprecedentialUnreported taxable sales (bar/restaurant)
Mission Herbal Care, Inc., dba Herbal Mission, dba The Cookie Co. 415February20262026-OTA-103NonprecedentialUnreported taxable sales (cannabis dispensary); negligence penalty (R&TC 6484); interest abatement
Angelica's Entertainment, LLC, dba Angelica'sFebruary20262026-OTA-101NonprecedentialNegligence penalty (R&TC 6484); interest abatement
ARCA Recycling, Inc., dba Appliance SmartFebruary20262026-OTA-097NonprecedentialSales for resale (resale certificate) (Reg. 1668)
Gig Telecommunications LLC, dba Cricket WirelessFebruary20262026-OTA-090NonprecedentialUnreported taxable sales (wireless retailer)
WB Group, Inc., dba Shiloh'sFebruary20262026-OTA-084NonprecedentialSuccessor liability (R&TC 6811, 6812; Reg. 1702(a))
A. Flores, dba Rolling Tires and Wheels #1February20262026-OTA-083NonprecedentialStatute of limitations for CDTFA to issue NOD (R&TC 6487); unreported taxable sales (tire shop)
Yesenia's Mexican Food, LLC dba Harvest Taco Shop and dba Yesenia's Mexican FoodFebruary20262026-OTA-082NonprecedentialUnreported taxable sales (restaurant)
Somoon Corporation, dba Orange Golf and Sports - PFR OpinionFebruary20262026-OTA-074NonprecedentialStandard for granting petition for rehearing (newly discovered evidence)
Somoon Corporation, dba Orange Golf and SportsFebruary20262026-OTA-073NonprecedentialUnreported taxable sales (retail golf shop); negligence penalty (R&TC 6484)
Melrose Facility Management, LLC - PFR OpinionFebruary20262026-OTA-070NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, contrary to law)
Melrose Facility Management, LLCFebruary20262026-OTA-069NonprecedentialFailure-to-pay penalty (R&TC 34013(f); Reg. 3700(k)(1))
India Oven, Inc. - PFR OpinionFebruary20262026-OTA-066NonprecedentialStandard for granting petition for rehearing (newly discovered evidence)
India Oven, Inc.February20262026-OTA-065NonprecedentialUnreported taxable sales (restaurant)
Digimax Productions LLC - PFR OpinionFebruary20262026-OTA-064NonprecedentialStandard for granting petition for rehearing (insufficient evidence, error in law)
Digimax Productions LLCFebruary20262026-OTA-063NonprecedentialUnreported taxable sales (computer equipment and services)
SAII Enterprises, LLC, dba Best MotorsJanuary20262026-OTA-062NonprecedentialUnreported taxable sales (various businesses)
TD Oil & Gas, LLC, dba Castro Valley MinimartJanuary20262026-OTA-059NonprecedentialStatute of limitations for CDTFA to issue NOD (fraud, clear and convincing evidence) (R&TC 6487)
Lil' Man In The Boat, Inc., dba Just Dreaming Yacht ChartersJanuary20262026-OTA-057NonprecedentialOTA jurisdiction (taxable sales of alcohol on vessel) (33 U.S.C. 5(b); Reg. 30103, 30104)
C. Busby, dba CLB ResourcesJanuary20262026-OTA-054NonprecedentialUnreported taxable sales (watch retailer)
Way Station, LLC, dba Way StationJanuary20262026-OTA-051NonprecedentialUnreported taxable sales (restaurant); marketplace facilitator (R&TC 6040, 6041)
Super Star Plus CorporationJanuary20262026-OTA-049NonprecedentialUnreported taxable sales (gas station)
G. Vasquez, dba Wireless PlanetJanuary20262026-OTA-048NonprecedentialUnreported taxable sales (cell phone accessories, etc.)
Top Valley WholesaleJanuary20262026-OTA-044NonprecedentialDisallowed claimed nontaxable sales (R&TC 6091); resale certificate (XYZ letter) (Reg. 1668)
Abajian & Garcia Enterprises, LLC, dba Mardo CigarsJanuary20262026-OTA-040NonprecedentialUnreported taxable distributions of tobacco products
Brundo, Inc. dba Brundo MarketJanuary20262026-OTA-028NonprecedentialWhether appellant overreported taxable sales
Cafe Colucci, Inc., dba Cafe ColucciJanuary20262026-OTA-026NonprecedentialWhether appellant is entitled to a credit for alleged overpayments of tax made by a
related entity
Revolutionary Innovations, Inc.January20262026-OTA-025NonprecedentialUnreported taxable sales (retailer of shoe cleaning products)
I. Alwareeth, dba Auto Salvage Plus - PFR OpinionJanuary20262026-OTA-010NonprecedentialStandard for granting petition for rehearing (newly discovered evidence)
I. Alwareeth, dba Auto Salvage PlusJanuary20262026-OTA-009NonprecedentialSeller's permit and predecessor liability (R&TC 6071.1; Reg.1699(f)(2); unreported taxable sales (automotive business); bad debts (R&TC 6055; Reg 1642)
B+B Collision & Coachwerks, Inc., dba Bell's Auto Sport - PFR OpinionJanuary20262026-OTA-006NonprecedentialStandard for granting petition for rehearing (newly discovered evidence, insufficient evidence)
B+B Collision & Coachwerks, Inc., dba Bell's Auto SportJanuary20262026-OTA-005NonprecedentialUnreported taxable sales (auto body shop)