All Precedential Business Tax Opinions

Decisions Month Year Cite Decision Type Issues
HM Carpet Inc.November20252025-OTA-595PPending PrecedentialUnreported 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.November20252025-OTA-556PPending PrecedentialTaxable 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. MonzonMarch20252025-OTA-150PPrecedentialResponsible person liability (R&TC 6829)
F. Landeros, dba Landeros FurnitureDecember20242024-OTA-655PPrecedentialOTA 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)
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
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).
M. Riedel - PFR OpinionJanuary20242024-OTA-004PPrecedentialStandard for granting petition for rehearing (insufficient evidence, contrary to law); application of payments.
K. EldarNovember20232023-OTA-520PPrecedentialUnreported taxable sales (jewelry store)
B. SenehiOctober20232023-OTA-446PPrecedentialUnreported taxable sales (restaurant); failure-to-remit penalty (R&TC 6597); statute of limitations for CDTFA to issue NOD (R&TC 6487)
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. TreyzonSeptember20232023-OTA-399PPrecedentialResponsible person liability (R&TC 6829)
East Coast Foods Inc.June20232023-OTA-289PPrecedentialBankruptcy (automatic stay) (IRC 362); bankruptcy court jurisdiction (concurrent, exclusive); unreported taxable sales (restaurant)
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
R. FarrellFebruary20232023-OTA-095PPrecedentialResponsible person liability (R&TC 6829); fraud penalty (R&TC 6485)
Achamak Trading IncDecember20222022-OTA-419PPrecedentialUnreported taxable sales (gas station); res judicata
Adler Tank Rentals LLCDecember20222022-OTA-411PPrecedentialMobile transportation equipment (MTE) (Reg. 1661); bad debt deduction (R&TC 6055; Reg 1642)
Body Wise International LLC October20222022-OTA-340P
PrecedentialExcess tax reimbursement (R&TC 6901.5); OTA jurisdiction (whether CDTFA improperly granted appellant a credit for taxes paid to other states)
S. EichlerJanuary20222022-OTA-029PPrecedentialResponsible person liability (R&TC 6829); relief ofinterest ( R&TC 6593.5); relief of penalties (fail-to-file, finality, etc.) (R&TC 6592)
M. AmayaDecember20212021-OTA-328PPrecedentialUnreported taxable sales (restaurant)
Waterford Irrigation Supply, Inc.September20212021-OTA-261PPrecedentialEquitable estoppel; detrimental reliance
National Wood Products IncJune20212021-OTA-206PPrecedentialUnreported taxable sales (lumber and flooring products); lumber products assessment (Public Resources Code 4629.5)
Las Playas #10, Inc.June20212021-OTA-204PPrecedentialUnreported taxable sales (restaurant)
Thomas ConglomerateFebruary20212021-OTA-030P
PrecedentialUnreported taxable sales, nonmedical prenatal ultrasound imaging (R&TC 6051, 6481)
M. SavageNovember20202020-OTA-328PPrecedentialJurisdiction to determine bankruptcy discharge
Micelle Laboratories, Inc.October20202020-OTA-290PPrecedentialAllocation of business's sale price to tangible personal property (Reg. 1595); Relief from interest (R&TC 6593.5)
Image 2000October20202020-OTA-272PPrecedentialRelief from liability (R&TC 6596)
Snowflake Factory LLCOctober20202020-OTA-270PPrecedentialSales or use tax on aircraft, exemption for aircraft used in interstate commerce (Reg. 1620); Location of sale (Reg. 1628); Determination of taxable sales price
S. Bachor (Rehearing)August20202020-OTA-172P
PrecedentialUnreported taxable sales (fabrication labor); Construction contractors (Regulation 1521)
AMG Care CollectiveAugust20202020-OTA-173P
PrecedentialUnreported taxable sales (cannabis); mailing requirements for notice of determination (R&TC 6486)
Martinez Steel Corporation (PFR)July20202020-OTA-074PPrecedentialStandard for granting petition for rehearing
Martinez Steel CorporationJuly20202020-OTA-073PPrecedentialSales for resale exception by construction contractor (Regulation 1521)
Pasatiempo Investments, LTD. PTNJuly20202020-OTA-069PPrecedentialUnreported taxable sales (bar and grill); Prime retailer liability , concessionaire (Regulation 1699)
A. TalaveraJanuary20202020-OTA-022P
PrecedentialBad debt deduction for repossessed vehicles (R&TC 6055; CCR 1642); Validity of CDTFA regulations
TFCG, Inc.November20192019-OTA-389PPrecedentialNontaxable sales for resale, time and materials contract (Reg. 1521)
V.A. Auto Sales, Inc.October20192019-OTA-299PPrecedentialSales for resale (Regulation 1668; R&TC 6012); R&TC 6009.1 exclusion
Praxair, Inc.October20192019-OTA-301PPrecedentialNexus; Withdrawal from stipulations; Construction contracts; New matters; Burden of proof; Resale certificates
ISIF Madfish, Inc.April20192019-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, LLCJuly20192019-OTA-196PPrecedentialJurisdiction to hear appeal by forfeited entity
Finnish Line Motorsports Inc.May20192019-OTA-138PPrecedentialFailure to remit collected sales tax penalty (R&TC 6597)
Owens-Brockway Glass Container, Inc.April20192019-OTA-158PPrecedentialManufacturing and R&D equipment exemption (R&TC 6377.1); De minimis safe harbor election (R&TC 6377.1)
Abdul Salam and Zahida PerveenApril20192019-OTA-041PPrecedentialReliance on oral advice (RTC 6596)
Coast Waste Management, Inc.April20192019-OTA-092PPrecedentialAnnual flat rate fuel tax (RTC 8651.7)
Aldofo Reyes DelgadoDecember20182018-OTA-200PPrecedentialCigarette tax (R&TC 30101, 30123); Fraud penalty (R&TC 30224); Failure to secure license penalty (R&TC 30211); Failure to file penalty (R&TC 30221); Collection cost recovery fee (R&TC 30354.7(a))