California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 3 - Manufacturers, Producers, Processors › Section 1531 - Fur Dressers and Dyers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Tax does not apply to sales of dyestuffs and the following
					 chemicals to fur dressers and dyers engaged in processing and dyeing skins and
					 furs of which they are the owners and which they will sell:
(a) Chemicals used in the pickling and
				  tanning process:
Aluminum sulphate
Ammonium
							 sulphate
Sodium
							 chloride*
Potassium aluminum sulphate
Ammonium chloride
Sulfuric
							 acid
Chrome alum
Formaldehyde
* Sodium chloride is also used in "fleshing," i.e., the
					 process of removing the residue of the flesh from the skin, in which case it
					 does not become a component part of the finished product. In the event that a
					 fur dyer purchases under resale certificates sodium chloride, a portion of
					 which he uses in fleshing, he will be required to pay sales tax on the cost of
					 the total amount purchased, unless he keeps accurate records showing the
					 respective amounts used in each process.
(b) Chemicals used in mordanting:
Potassium dichromate
Potassium
							 tartrate
Copper sulphate
Acetic acid
Ferrous sulphate
Antimonium
							 potassium tartrate
Sodium dichromate
Formic acid
Lead acetate
(c)
				  Dyes:
Universal D
E G
N Z A
D M G--Gray
B C A
D B
"P" Base
Aniline Hydrochloride
Fur Brown
Universal P S
Fur Black
" P H C L
Acid Red
" A
Acid Blue
" 2 G S
" 2 G E
(d)
				  Intermediates:
Hydrogen
							 peroxide*
Ammonium chloride
Potassium chlorate
Copper
							 sulphate
Ammonium hydroxide
Pyrogallic
							 acid
* Hydrogen peroxide is also commonly used as a bleaching
					 agent, in which case the person so using it is the consumer thereof, and the
					 same comments are applicable to it as have been made above in connection with
					 sodium chloride.
(e)
				  Processing oils used to produce softness and flexibility:
Glycerine
Sulphonated nutracod
Nutramented cod oil
Sulphonate cod
							 oil
Shellacol
(f)
				  It is possible that other chemicals than those listed may be used in the above
				  processes and may also be regarded as being purchased by fur dyers for the
				  purpose of resale. All chemicals, however, which are not listed above and which
				  are not used in a manner comparable to those which are listed, must be regarded
				  as being purchased by fur dyers for their own consumption rather than for the
				  purpose of resale.
(g) Included
				  among the products which are commonly used by fur dressers and dyers and which
				  should not be purchased under resale certificates are the following:
Sodium carbonate (soda ash)
French
							 chalk
Sodium sulphate (glauber
							 salts)
Sierra white talc
Trisodium phosphate
Chloride of
							 lime
Fibrin talc
(h)
				  Fur dressers and dyers sometimes process and dye furs belonging to others, as
				  distinguished from furs which they have purchased and will resell. Unless their
				  operations amount to producing, processing, or fabricating within the meaning
				  of regulation 1526, they are the consumers of all products used in connection
				  with such work, including dyestuffs and other chemicals which combine with the
				  fur and become a component part of the finished article.
Effective August 1, 1933. Adopted as of January 1, 1945, as
					 a restatement of previous rulings.
NOTE: (Sections
					 6007-
					 6009,
					 Revenue and Taxation Code; altering, repairing and remodeling furs. See Ruling
					 1949)
1.
					 Renumbering from former Section
					 1928 and amendment of subsection
					 (h) filed 11-3-71; effective thirtieth day thereafter (Register 71, No.
					 45).