McClain v. Sav-on

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”)).