CDTFA Sales Tax Audits Car dealerships, like any other retailer in California, must file sales tax returns and pay sales taxes for retail sales of goods. Unlike most retailers in California, car dealerships have two agencies watching them. Just like other retailers, car dealerships may have their sales taxes audited by the California Department of
Sales Tax Audit
CDTFA Gas Station Sales Tax Audits: Is Using a National Average Fair to Measure Fuel Sales?
The Office of Tax Appeals (OTA) recently issued opinions reviewing CDTFA gas station sales tax audits. (You can read the opinions here and here). The OTA opinions describe the CDTFA using national gas price averages to measure the audited sales prices of gas sold at local gas stations. These opinions appear troubling for gas station
Tax and Vice – Do Cannabis Dispensaries Need to Install Turnstiles to Defend Themselves in a CDTFA Sales Tax Audit?
CDTFA Sales Tax Audit This installment of our Tax and Vice Blog will discuss the turnstile approach the CDTFA is using in many sales tax audits of cannabis dispensaries. A couple of recent California Office of Tax Appeals cases (Appeal of Divine Wellness Center and Appeal of Mutual Medicinal Collective) highlight the turnstile approach the