Were retail sales of hamsters and cages exempt from California sales tax?

Plain-English summary

Retail sales of hamsters and cages were taxable. The letter treated hamsters as non-food animals within the taxable category described by Ruling 47, rather than animals whose products ordinarily constituted human food.

Citations and references

• California State Board of Equalization Ruling 47 (as cited)

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/110-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/110-0100.pdf

Original ruling text

110.0100

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

January 12, 1950

Mr. L--- A. F--XXXXX --- Highway
---, California
Account:

#--XXXXX

Dear Mr. F---:
This is in answer to your letter of January 6 with respect to the application of the California Sales Tax to sales of hamsters and cages. From the information contained in your letter, it appears that tax applies to such sales. You will note that Sales and Use Tax Ruling 47, copy enclosed, provides that tax does not apply to sales of any form of animal life of a kind the products of which ordinarily constitute food for human consumption; but that tax does apply to retail sales of any form of animal life not of such a kind, as for example, cats, dogs, horses, mink, and canaries. We understand that the hamster belongs in this latter category to which tax applies. Very truly yours,

E. H. Stetson
Tax Counsel

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