Ezel / Tax Rulings / CA

Was feed for chinchillas raised and killed for sale of their fur exempt?

Short answer Yes. California treated the fur as a product of the animal sold in the regular course of business, so the chinchilla feed was exempt.
State
CA
Ruling
Annotation 110.0620
Tax type
Sales and Use Tax
Issued
1956-05-18
Issued by
California State Board of Equalization
Requested by
A chinchilla-fur business asking whether feed for animals killed for their fur was exempt
Topics
chinchillas furs regular course of business exemptions
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1956. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1956
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is a California State Board of Equalization tax-counsel letter dated May 18, 1956, published by CDTFA as support for a sales and use tax annotation. It applies the historical Ruling 47 language to chinchillas raised and killed for fur sold by the business. Another taxpayer should not treat it as binding and should check current chinchilla, fur, animal-product, feed, regular-course-of-business, exemption, and sales-and-use-tax rules. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Feed for chinchillas raised and killed for their fur was exempt. The letter treated fur as a product of the animal and relied on the Ruling 47 exemption for feed used for animal life whose products were sold in the regular course of business.

The conclusion was tied to the business selling the fur produced from the chinchillas.

Citations and references

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

Source

Original ruling text

110.0620

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

May 18, 1956

S--- F--- F--XXX --- --- ----- X, California

-- - XXXXX

Gentlemen:
We regret the delay in replying to your inquiry concerning the payment of sales tax on food purchased for chinchillas which are killed for their furs. Enclosed is a copy of Sales and Use Tax Ruling 47. You will notice that in the paragraph under Feeds there is provided an exemption for the “sales of feed for any form of animal life of a kind the products of which ordinarily constitute food for human consumption, or are to be sold in the regular course of business”. It is our opinion that since you are in the business of selling animal furs, said fur being a product of the animal, that your purchases of feed would be tax exempt. If we may be of further assistance, please advise. Very truly yours,

Bill Holden
Associate Tax Counsel

JJD:tl
Enclosure
cc:

--- – Compliance

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