Fulfillment by Amazon and the Definition of Doing Business in California: An Analysis of In the Matter of the Appeal of Diet Standards LLC — Current Federal Tax Developments
The California Office of Tax Appeals (OTA) recently issued an opinion in In the Matter of the Appeal of Diet Standards LLC ( OTA Case No. 230613542 ), decided on October 7, 2025. This case serves as a critical reminder to tax practitioners regarding the scope of "doing business" in Cal
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