In the OTA’s view, when the CDTFA alternated between indirect audit methods because one method produced a higher result, the CDTFA was no longer attempting to estimate the correct measure of tax but was instead arbitrarily increasing the tax measure.
Source: KPMG
Latest Posts in "United States"
- 2026 Local Sales Tax Rate Changes: What U.S. Businesses Need to Know and How to Prepare
- How to Register for a Puerto Rico Sales Tax Permit: Step-by-Step Guide
- Illinois Repeals State Grocery Tax, Allows Local Governments to Impose Their Own 1% Tax
- How to Find California Sales and Use Tax Rates by Address Using CDTFA’s Online Tool
- Sales and Use Tax Exemptions for Nonprofit Organizations: A Guide by CDTFA
