Cal. Code Regs. tit. 18 § 1531

Current through Register 2024 Notice Reg. No. 45, November 8, 2024

Section 1531 - Fur Dressers and Dyers

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)

Cal. Code Regs. Tit. 18, § 1531

1. Renumbering from former Section 1928 and amendment of subsection (h) filed 11-3-71; effective thirtieth day thereafter (Register 71, No. 45).