The California Office of Tax Appeals (OTA) April 29 found that Taxpayer corporation wasn’t entitled to a sales and use tax exemption on purchases of non-depreciated molds. Taxpayer used molds in its glass manufacturing processes. Taxpayer filed a claim for refunds on its use of molds. However, the Department of Tax and Fee Administration (CDTFA) denied its claim. The OTA observed that the law required the property to have a useful life of one year or more in order to...