CDTFA Archives - Bewley, Lassleben & Miller, LLP

California Department of Tax and Fee Administration Withdraws Amendments Deleting the Three-Error Rule from Audit Manual

Taxpayers can rejoice that they may continue to use the three-error rule for California sales and use tax audits for now. On July 7, 2023, the Office of Administrative Law published an update in its California Regulatory Notice Register that the California Department of Tax and Fee Administration (“CDTFA”) has formally certified that it will not issue,

California Department of Tax and Fee Administration Publishes Amendments Deleting the Three-Error Rule from Audit Manual

The California Department of Tax and Fee Administration (“CDTFA”) has formally published new amendments to its Audit Manual, and taxpayers with ongoing audits should especially take note. As you may recall, in February of this year, the CDTFA held a second interested parties meeting (“IPM”) for its proposed changes to Audit Manual Chapter 13,

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.

New Sales and Use Tax Rates Effective April 1, 2019

As a result of tax measures receiving taxpayer approval in the November 6, 2018, General Election, the sales and use tax rates of two counties, 51 cities, and 2 unincorporated areas have now increased effective April 1, 2019.

San Benito County’s prior rate was 7.250% but has now increased to 8.250%.

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”)).