CDTFA Business Tax Regulations (18 CCR)

Cal. Code Regs., tit. 18, § 1531

Fur Dressers and Dyers

Official textcdtfa.ca.govlast amended Dec 03, 1971

Reference: Sections 6007-F6009, Revenue and Taxation Code.
Altering, repairing, and remodeling furs, see Regulation 1549.
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
Sodium chloride *
Ammonium chloride
Chrome alum
Ammonium sulphate
Potassium aluminum sulphate
Sulphuric acid
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
Copper sulphate
Ferrous sulphate
Sodium dichromate
Lead acetate
Potassium tartrate
Acetic acid
Antimonium potassium tartrate
Formic acid

# (c)

Dyes:
Universal D
N Z A
B C A
"P" Base
Fur Brown
Fur Black
Acid Red
Acid Blue
E G
D M G-Gray
D B
Aniline Hydrochloride
Universal P S
Universal P H C L
Universal A
Universal 2 G S
Universal 2 G E

# (d)

Intermediates:
Hydrogen peroxide *
Potassium chlorate
Ammonium hydroxide
Ammonium chloride
Copper sulphate
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
Nutramented cod oil
Shellacol
Sulphonated nutracod
Sulphonate cod oil

# (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)
Sodium sulphate (glauber salts)
Trisodium phosphate
Fibreen talc
French chalk
Sierra white talc
Chloride of lime

# (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.
History-Effective August 1, 1933.
Adopted as of January 1, 1945, as a restatement of previous rulings.
Amended and renumbered November 3, 1971, effective December 3, 1971.

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