| TFCG, Inc. | November | 2019 | 2019-OTA-389P | Precedential | Nontaxable sales for resale, time and materials contract (Reg. 1521)
|
| V.A. Auto Sales, Inc. | October | 2019 | 2019-OTA-299P | Precedential | Sales for resale (Regulation 1668; R&TC 6012); R&TC 6009.1 exclusion
|
| Praxair, Inc. | October | 2019 | 2019-OTA-301P | Precedential | Nexus; Withdrawal from stipulations; Construction contracts; New matters; Burden of proof; Resale certificates
|
| ISIF Madfish, Inc. | April | 2019 | 2019-OTA-292P
| Precedential
| Fraud penalty (R&TC 6485) ; 40 percent penalty (R&TC 6597); Statute of limitations on deficiencies (R&TC 6487)
|
| Depot Repair Services, LLC | July | 2019 | 2019-OTA-196P | Precedential | Jurisdiction to hear appeal by forfeited entity
|
| Finnish Line Motorsports Inc. | May | 2019 | 2019-OTA-138P | Precedential | Failure to remit collected sales tax penalty (R&TC 6597)
|
| Owens-Brockway Glass Container, Inc. | April | 2019 | 2019-OTA-158P | Precedential | Manufacturing and R&D equipment exemption (R&TC 6377.1); De minimis safe harbor election (R&TC 6377.1)
|
| Abdul Salam and Zahida Perveen | April | 2019 | 2019-OTA-041P | Precedential | Reliance on oral advice (RTC 6596)
|
| Coast Waste Management, Inc. | April | 2019 | 2019-OTA-092P | Precedential | Annual flat rate fuel tax (RTC 8651.7)
|
