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CALIFORNIA INSURANCE COMPANIES SHOULD CONSIDER FILING USE TAX REFUND CLAIMS UNDER A RECENT SAN DIEGO SUPERIOR COURT DECISION

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CALIFORNIA INSURANCE COMPANIES SHOULD CONSIDER FILING USE TAX REFUND CLAIMS UNDER A RECENT SAN DIEGO SUPERIOR COURT DECISION

A decision after trial in the case of First American Title Insurance Company v. California Department of Tax and Fee Administration (CDTFA), San Diego County Superior Court Case No. 37-2018-00065184-CU-WM-CTL, may benefit California insurance companies by providing for potential refunds of use taxes paid for leases of equipment or other tangible personal property. 

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Joe Presents at the 2019 IPT Annual Conference in San Antonio, Texas

Joe recently attended the Institute for Professionals in Taxation (IPT) Annual Conference in San Antonio, Texas where he made a joint presentation on property tax. He was also honored with the 2019 IPT Distinguished Service Award from the Institute. Most importantly,

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Joe Vinatieri co-presents at 2019 IPT Sales Tax School II

Joe had the privilege of co-presenting at the 2019 IPT Sales Tax School II in Atlanta, Georgia this week. Topics included Constitutional Law and Ethics. Attendees had the opportunity to learn and analyze constitutional issues in the state and local tax realm,Read More

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%. 

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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”)). 

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Noteworthy 2018 Property Tax Cases

Property tax cases decided last year include Land Partners, LLC v. County of Orange (2018) 19 Cal.App. 5th 741, which provides insight for taxpayers seeking to obtain an award of attorney fees against the County Assessor in a refund action;  

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Noteworthy 2018 Sales and Use Tax Cases

There were a few sales and use tax cases decided last year that are notable.  The primary case is the United States Supreme Court’s landmark decision in South Dakota v. Wayfair, Inc. (2018) 138 S.Ct. 2080, which overturned the longstanding physical presence rule necessary to require an out-of-state retailer to collect use tax on sales made into a state.

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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 &

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