Sales Tax Audit

March 21, 2013

Recourse when issued California sales tax liability notice

The purchaser may petition for reconsideration of successor liability within 30 days of receiving notice from the BOE. However, if the petition is not filed within […]
March 21, 2013

How to protect against successor liability in California

Generally, as part of a purchase or sale transaction, the purchaser should request a Tax Clearance Certificate from the State of California before closing. The Tax […]
March 21, 2013

Total sales and use tax rate calculation

Statewide rate plus the rates of any applicable district taxes equals total sales and use tax rate. Total sales and use tax rate calculation was last […]
March 21, 2013

Are there other local and district sales and use taxes?

Yes, all cities and counties have adopted local sales and use taxes that include (are added to) the 7.25% statewide rate. A “district” is a local […]
March 21, 2013

What is the statewide sales and use tax rate?

The statewide sale and use tax rate is currently 7.25%* 3.937% goes to the general fund .25% goes to pay off 2004 economic recovery bonds .50% […]
March 21, 2013

How is California sales or use tax determined?

There are often situations where it is clear that there is a sale or use of tangible personal property subject to sales or use tax, but […]