§ 1549. Fur Repairers, Alterers and Remodelers.
18 CA ADC § 1549Barclays 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 5. Installers, Repairers, Reconditioners (Refs & Annos)
18 CCR § 1549
§ 1549. Fur Repairers, Alterers and Remodelers.
Fur repairers, alterers, and remodelers must segregate on the invoices presented to their customers and in their records the fair retail selling price of the fur furnished by them, from the charges for the labor of repairing, altering, or remodeling the fur garment. If the retailer does not make a segregation of these charges, the retail selling price of the fur will be determined by the Board based on information available to it.
The repairers, alterers, and remodelers are the consumers of the thread, buttons, lining, and materials other than fur used in connection with such repairing, altering, and remodeling unless a separate charge for such property is made on the invoices to the customers at the fair retail selling price, in which case they are the retailers of the property.
(b) Fabrication Labor. Where the services performed on the fur garment by repairers, alterers, or remodelers result in producing, processing, or fabricating tangible personal property or are a step in producing, processing, or fabricating tangible personal property, the entire charge, including fabrication labor and materials, is subject to tax.
(c) Examples of the Application of Tax Under Specific Circumstances. Listed below are 12 situations involving the measure of taxability on repairing or remodeling fur garments. The answer “Repair” indicates that the tax applies to the retail selling price of materials furnished by the furrier. The answer “Taxable” indicates that the total charge is subject to tax.
Credits
Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Sections 6006, 6015, Revenue and Taxation Code. Fur dressers and dyers, see Regulation 1525 and Regulation 1928--Unrevised Series.
History
1. Renumbering from former Section 1949 filed 8-7-69; effective thirtieth day thereafter (Register 69, No. 32).
2. Amendment filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).
3. Amendment of subsection (a) filed 1-19-79; effective thirtieth day thereafter (Register 79, No. 3).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 1549, 18 CA ADC § 1549
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