Ezel / Tax Rulings / CA

Were tags attached to fowl wings exempt when they identified the type of bird, company, and trademark?

Short answer Yes, if the tags stayed with the fowl until it reached the ultimate consumer purchasing it at a butcher shop.
State
CA
Ruling
Annotation 195.2120
Tax type
Sales and Use Tax
Issued
1953-10-06
Issued by
California State Board of Equalization
Requested by
General attorney for a redacted company
Topics
poultry trade names trademarks ultimate consumer sales tax exemption use tax exemption
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1953. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1953
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 October 6, 1953 opinion responds to a September 14 letter whose year and separate copy are not supplied and reviews two submitted wing tags that are described but not reproduced in the official PDF. The source's cc field is blank and provides no identifiable transmittal record. It concerns tags identifying the type of fowl and showing the company's name and trademark. The exemption was expressly conditional on the tag remaining with the bird until sale to the ultimate consumer at a butcher shop. Tag content, attachment duration, distribution path, later authority, and current law control.
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

A company placed tags on the wings of fowl to identify the type of bird and display its name and trademark.

California said the company's purchase of the tags was exempt from both sales and use tax if each tag remained with the fowl until it reached the ultimate consumer buying it at a butcher shop.

Common questions

Could the tag be removed before the retail consumer bought the bird?

Not under the condition stated in the opinion.

Citations and references

  • Sales and Use Tax Ruling 49 — historical wing-tag exemption requested and applied
  • Requester's September 14 letter and two submitted wing tags — year and separate letter not supplied; tags described but not reproduced in the official PDF
  • Blank cc field — the official PDF identifies no copy recipient and supplies no transmittal record

Source

Original ruling text

195.2120

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

October 6, 1953

S--- & Company
Office of General Attorney
--- --- ----- X, Illinois
Attention:

Mr. W--- O. E--Attorney at Law

Your letter of September 14

Gentlemen:
You have submitted two wing tags and ask if your purchase of them is exempt from tax under
Ruling 49.
The tags are placed on the wings of fowl to identify the type of fowl and to show your name and
trade mark.
You purchase of these tags is exempt from both sales and use tax if the tag remains with the fowl
until it reaches the ultimate consumer, that is, the purchaser at a butcher shop.
Very truly yours,

Bill Holden,
Junior Counsel

BH:ja

cc:

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