Daily Tax Report: State

California Appeals Office Finds CDTFA Didn’t Provide Good Cause for New Tax Exemption Hearing

July 11, 2019, 9:05 PM

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 the vegetable bags was a producing and harvesting activity was contrary to law. The OTA noted that: 1) the activity...

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