Jesse W. McClellan, Esq., Principal, obtained another favorable decision on behalf of his client at the Board hearings held in Culver City on February 24, 2016.  His second victory at the Board level hearings, which are held monthly, in the last three months.

The case involved an audit of a California based manufacturer of ink and related products used in the textile industry.  The Board’s auditor disallowed numerous claimed exempt sales for resale for a variety of different reasons.  Most of the disallowed transactions were resolved prior to the hearing, but the audit […]

When making a sale for resale, a common mistake that businesses make is accepting a copy of the purchaser’s seller’s permit, instead of a timely, valid, resale certificate.  Businesses are frequently unaware of the difference between a seller’s permit and a resale certificate, and if they are, they often fail to put adequate controls in place to make sure a proper resale certificate is accepted.  Understanding the difference is actually very important, especially for manufacturers, wholesalers and other business that commonly make sales for resale.  Although sales for resale are one of the most fundamental exempt sales a business can […]