The California Office of Tax Appeals (OTA) April 4 found that the Department of Tax and Fee Administration (CDTFA) didn’t provide good cause for a new hearing. The State Board of Equalization (SBOE) determined that Taxpayer’s sales of tangible personal property to an entity producing bags of cut, washed, and mixed vegetables qualified for a partial exemption, and granted Taxpayer’s sales and use tax refund claim. The CDTFA filed a rehearing petition, arguing that the SBOE’s determination that preparation of...