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Multistate Tax Alert: California Refund Claims Due By May 29, 2013 For Tax Paid On Dell Service Contracts


The California State Board of Equalization (“BOE”) has recently published guidance regarding the procedures for filing claims for refund of California use tax paid on optional service contracts covering Dell computers sold between April 8, 1999 and June 30, 2008. The refund claims are based on proposed settlements of class action litigation holding that Dell’s sales of optional service contracts should not have been subject to tax. The proposed settlements were preliminarily approved on December 12, 2011 and Mar 4, 2012. The final hearing regarding the proposed settlements is scheduled for April 18, 2013, with the final ruling anticipated sometime after that date. All claims in accordance with the proposed settlements must be filed by May 29, 2013.

The BOE guidance contains a link to a Claims Assistance website that includes FAQs and other information regarding claimant eligibility, procedures for filing a refund claim, and various deadlines. In the attached Tax Alert we summarize the applicable guidance.

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