California Department of Tax and Fee Administration Archives

California Department of Tax and Fee Administration Finally Initiates Formal Regulatory Process for Proposed Revisions to Regulation 1684.5, Marketplace Sales

In the aftermath of the decision in South Dakota v. Wayfair, Inc. (2018) 138 S.Ct. 2080 (“Wayfair”), states across the country have implemented new rules and regulations regarding the collection of use tax from out-of-state taxpayers that sell tangible personal property using the internet.

McClain v. Sav-On Drugs: The California Supreme Court Explains that Javor Remedies Apply “Only Rarely”

In California sales tax is on the retailer making sales of tangible personal property; retailers are allowed to collect “sales tax reimbursement” from their customers. If a retailer pays more tax than is due, it may file a claim for refund with the California Department of Tax and Fee Administration (“CDTFA”) (the successor agency which recently inherited the sales and use tax responsibilities of the California State Board of Equalization (“Board”)).

OTA Denies CDTFA’s Petition for Rehearing on Use Tax Case

On Monday, November 5, 2018, the Office of Tax Appeals (OTA) denied the California Department of Tax & Fee Administration (CDTFA) request for rehearing in the case of Claimant First American Title Insurance Company, a client of the State &