Joshua Sivin

Joshua Sivin

Blank Rome LLP

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California Office of Tax Appeals Denies Occasional Sale Exemption from Sales Tax to Dental Practice

In a recently released, nonprecedential decision, the California Office of Tax Appeals (“OTA”) upheld a sales tax assessment of nearly $1 million against an owner/operator of dental practices, finding that the sale of the...more

8/25/2025  /  Asset Purchase Agreements , California , Exemptions , Regulatory Oversight , Sales & Use Tax , State Taxes , Statutory Interpretation , Tax Appeals , Tax Liability
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