For years, many businesses selling Software as a Service (SaaS) and prewritten software into California have operated under rules that generally do not subject these transactions to California sales tax. That changes on January 1, 2027. With the enactment of California Senate Bill (SB) 122, California will begin applying its sales and use tax to…
California: Boutique hotel owners (taxpayers) were eligible for refunds of penalties imposed by the City and County of San Francisco for failing to file tax returns on time and failing to pay certain hotel taxes because they demonstrated that they had exercised reasonable care. The taxpayers relied on an employee to file, repay and make…
CA: An individual was held liable for the unpaid California sales and use tax of a defunct limited liability company (LLC) because he was responsible for the LLC’s tax affairs during the years in question. In this case, the California Department of Taxes and Fees Administration (CDTFA) issued a declaratory judgment against the LLC to…
