| HM Carpet Inc. | November | 2025 | 2025-OTA-595P | Pending Precedential | Unreported purchases subject to use tax (construction contractor; lump-sum contracts) (R&TC 6201); resale certificates (Reg. 1668; negligence penalty (R&TC 6484) |
| USA Hoist Company, Inc. | November | 2025 | 2025-OTA-556P | Pending Precedential | Taxable lease vs. non-taxable services (construction hoists) (Reg. 1660); lease (substantially the same form) (Reg. 6006, 1660); mixed transactions, true object test (Reg. 1501) |
| R. Monzon | March | 2025 | 2025-OTA-150P | Precedential | Responsible person liability (R&TC 6829) |
