Attorneys
Highlights
- Cummins & White, LLP, successfully represented a manufacturer of DVDs and CDs in a California State Board of Equalization sales tax audit and Appeals Conference involving the acquisition of manufacturing equipment as part of a complex merger transaction with an out-of-state company.
- Cummins & White’s in-depth knowledge of Board of Equalization procedures and sales and use tax regulations, including occasional sales rules, saved the Client $1.1 million in sales tax.
The firm also helped the Client successfully claim that certain products it purchased (e.g., mercury) were incorporated into the finished products and, therefore, not subject to sales or use tax. - At the same time, Cummins & White worked with the Client to successfully resolve a separate federal income tax audit, appeal, and Tax Court case that also had potential negative financial implications for the Client.