§ 1526. Producing, Fabricating and Processing Property Furnished by Consumers--General Rules.
18 CA ADC § 1526Barclays Official California Code of Regulations
Barclays 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 (Refs & Annos)
Article 3. Manufacturers, Producers, Processors
18 CCR § 1526
§ 1526. Producing, Fabricating and Processing Property Furnished by Consumers--General Rules.
(b) Operations Included--Repairing and Reconditioning Distinguished. Producing, fabricating, and processing include any operation which results in the creation or production of tangible personal property or which is a step in a process or series of operations resulting in the creation or production of tangible personal property. The terms do not include operations which do not result in the creation or production of tangible personal property or which do not constitute a step in a process or series of operations resulting in the creation or production of tangible personal property, but which constitute merely the repair or reconditioning of tangible personal property to refit it for the use for which it was originally produced.
(1) When a vehicle dealer, at the request of a consumer, has a conversion company convert (i.e., stretch) a vehicle into a limousine, the tax does not apply to the conversion company's charge to the dealer, but the tax does apply to the entire charge made to the consumer by the dealer for the conversion.
Credits
Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Section 6006, Revenue and Taxation Code. Alterations of new garments, see regulation 1524 (Section 1524 of Title 18). Printing and imprinting, see regulation 1541 (Section 1541 of Title 18). Repairing and reconditioning generally, see regulation 1546 (Section 1546 of Title 18).
History
1. Amendment and renumbering of former Section 1925 filed 8-7-69; effective thirtieth day thereafter (Register 69, No. 32).
2. New subsection (c) filed 12-12-88; operative 1-11-89 (Register 88, No. 52).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 1526, 18 CA ADC § 1526
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