CDTFA Business Tax Regulations (18 CCR)

Cal. Code Regs., tit. 18, § 1549

Fur Repairers, Alterers and Remodelers

Official textcdtfa.ca.govlast amended Feb 18, 197916 subsections

Reference: Sections 6006 and 6015, Revenue and Taxation Code.

# (a)

In General. Repairers, alterers and remodelers of furs are retailers of the fur sold in connection with repairing, altering and remodeling of fur garments.
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.

# (1)

A customer brings in a fur coat and requests that it be restyled as a coat.-Repair.

# (2)

A customer brings in a coat and requests that it be remodeled into a jacket.-Repair.

# (3)

A customer brings in a coat and requests that it be made into a cape.-Taxable.

# (4)

A customer brings in a coat and requests that it be made into a stole.-Taxable.

# (5)

A customer brings in a jacket and requests that it be remodeled into a cape.-Taxable.

# (6)

A customer brings in a jacket and requests that it be remodeled into a stole.-Taxable.

# (7)

A customer brings in a cape and requests that it be remodeled into a stole.-Repair.

# (8)

A customer brings in a stole and requests that it be remodeled into a cape.-Repair.

# (9)

A customer brings in a coat and requests that it be remodeled, and it is necessary to use additional fur to add collar and cuffs which have not heretofore existed on the coat.-Repair.

# (10)

A customer comes in and requests that a garment be relined.-Repair.

# (11)

A customer comes in with an animal scarf and requests that the scarf be restyled into a new style animal scarf.-Repair.

# (12)

A customer brings in an animal scarf and requests that it be remodeled into a stole or cape.-Taxable.
History-Effective August 1, 1933.
Adopted as of January 1, 1945, as a restatement of previous rulings.
Amended by renumbering August 5, 1969, effective September 6, 1969.
Amended September 28, 1977, effective November 25, 1977. Required separation of material and labor on bill. Clarified fabrication labor.
Amended December 7, 1978, effective February 18, 1979. Deletes language on excess tax reimbursement from Section (a).

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