Students working together in the lrc

​State Sales and Use Tax – California

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The State Sales and Use Tax Clinic is taking new cases.

The USD Law State Sales and Use Tax Clinic is a joint effort between USD Legal Clinics and the California Department of Tax and Fee Administration (CDTFA). Under the supervision of an attorney from the CDTFA's Taxpayer Rights Advocate Office, students will represent clients who are appealing California Sales and Use Tax determinations.

State Sales & Use Tax Clinic cases are referred to us from the California Department of Tax & Fee Administrative Appeals Assistance Program. Individuals seeking assistance for state sales & use tax should contact (916) 309-5496 to be screened.

2026 State Sales and Use Tax Clinic Award Winner

Ahmad Almakhaita

Ahmad Almakhaita received the State Sales & Use Tax Clinic award from Professors David Vahedi. The State Sales & Use Tax Clinic is now led by its new professors, David Vahedi and Lisa Alarcon.

Working at the State Sales and Use Tax Clinic as a Student

Under the supervision of an attorney from the California Department of Tax and Fee Administration's Taxpayers' Rights Advocate Office, students will represent clients with Sales and Use Tax appeals before the California Department of Tax and Fee Administration. Students will have the opportunity to gain practical legal skills including gathering evidence, preparing legal briefs, performing case strategy, as well as negotiating with auditors. Furthermore, when necessary, students will have the opportunity to make legal arguments in a litigation setting at Appeals Conferences and Oral Hearings before the California Department of Tax and Fee Administration.

Prerequisites

  • None