San Francisco Charter Yacht Denied Sales Tax Refund for Alcohol

A company that offers yacht charters for San Francisco Bay brought its arguments that federal law preempts state sales tax on its alcohol sales in the wrong forum, the California Office of Tax Appeals ruled in an opinion posted Monday.

The OTA lacks jurisdiction to rule on preemption issues unless a federal or state court has already made such a determination, the panel ruled in an nonprecedential opinion. “The right forum for appellant to seek such a remedy is to pursue its constitutional arguments in the courts,” Administrative Law Judge Sheriene Anne Ridenour wrote.

• The California Department of Tax ...