Brotman University – Sales Tax

California State Taxes and Federal Regulations: Conflicts Between Federal and California Law

If your business conducts sales to other states, you need to be aware of how California sales tax rules apply to you — especially if you sell online.

California Use Tax Planning for Aircraft and Marine Vessels

As with most other property, the purchase and use of aircraft within California is subject to sales and use tax, but certain aircraft uses and purchases may be tax-exempt.

California Sales Tax and Leasing Transactions

Did you know what some leases in California may incur sales tax? We will explain what type of leases may be taxed by the state.

What Is a California Sales Tax Exemption? [Definition & Examples]

If you own a business which produces and sells tangible goods, then you are obligated to pay sales tax to the CDFA.

Negligence Penalties in California Sales Tax Audits

Generally, a penalty of 10% will be added if any part of the tax deficiency resulting form taxpayer's negligence or intentional disregard of the law.

WHAT TYPES OF PENALTIES CAN I FACE IN A CALIFORNIA SALES TAX AUDIT?

California Department of Tax and Fee Administration (CDTFA) declared that it its policy is to encourage and assist all taxpayers in making an accurate and timely self-declaration of tax liability.

Sales Tax Requirements for Retailers Outside of California

An out-of-state retailer “engaged in business in this state” (California) is required to register, collect use tax on taxable sales made to consumers in California, and remit this tax to the California Department of Tax and Fee Administration.

California Sales for Resale and Resale Audits

A claimed sale for resale will be allowed in a CDTFA audit if it is supported by a resale certificate that is proper in form and is timely taken in good faith from a person who is engaged in the business of selling tangible personal property and who holds a California seller’s permit.

What Is Sampling and Testing in a Sales Tax Audit?

A lot of the goals of the first meeting with the auditor are to go through the process and try to keep the auditor on pace.

Your Rights as a California Taxpayer

The California Department of Tax and Fee Administration (CDTFA) administers the tax program for both business and property taxes for the State of California.

WHAT IS USE TAX IN CALIFORNIA? (DEFINITION, EXAMPLES & EXEMPTIONS)

California use tax is a tax on the use of tangible personal property not otherwise subject to sales tax and is taxed at 7.25%, but there are exemptions!

Secrets of a California Sales Tax Audit Defense

Sales tax audits are one of the areas of practice that I am most proud of at our firm. We have dealt with some very difficult cases and gotten some really phenomenal results.

Should I Hire a California Sales Tax Lawyer to Help Me With My Sales Tax Audit?

While dealing with the fallout of a CDTFA sales tax audit is rarely pleasant, it is possible to mitigate the effect on your business, if you have the right help.

How to File a California Sales Tax Audit Appeal

The process for appealing a CDTFA sales tax audit begins at the exit conference after the auditor has finished their investigation.

How to Prepare for a California Sales Tax Audit

Preparing and organizing materials for a California sales tax audit is by and large a unique process based on the individual facts and circumstances of a particular matter.

The California Sales Tax Audit Process

When you are the target of a California sales audit, the process starts by receiving a notice that you are being audited.