Were retail sales of firewood subject to California sales tax?

Plain-English summary

The taxpayer's correspondence did not identify a clear issue, but the taxpayer's attorney told the Board that the question might concern firewood.

The Board answered that retail sales of tangible personal property were taxable unless a statute specifically exempted them. It identified no exemption for firewood and therefore concluded that firewood sales were subject to sales tax.

Citation

• California Revenue and Taxation Code section 6051 (as cited)
• Taxpayer's recent letter that identified neither an issue nor a complete account number — identified; date, request, attachments, taxpayer identity, incomplete account number, and any transaction materials not reproduced in the official PDF
• Counsel's Feb. 3, 1994 telephone call with the taxpayer's attorney, who was unsure of the issue but said it might concern firewood taxability — described; call notes, attorney identity beyond redaction, and any follow-up not reproduced in the official PDF
• Possible firewood sale — no transaction stated; seller and customer identities, product, quantity, price, invoice, delivery, exemption claim, return, and tax computation not reproduced in the official PDF
• Official Annotation 295.0231's one-sentence taxable-firewood-sale summary, dated Feb. 3, 1994 — annotation omits the unclear request, incomplete account, attorney's uncertainty, telephone-call provenance, section 6051, absence of transaction facts and records, and later outcome and supplies no additional transaction record
• Possible later clarification, firewood sale, exemption claim, return filing, audit, assessment, payment, refund claim, appeal, or other agency action — not supplied in the official PDF

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/295-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/295-0231.pdf

Original ruling text

295.0231

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

February 3, 1994

This letter is in response to your recent letter to the Board of Equalization. In your letter, you neither indicated an issue nor a complete account number. On February 3, 1994, I spoke with your attorney, --- He was not sure what issue you might have with the Board of Equalization, however, he indicated that you may have a question about the taxability of firewood. All retail sales of tangible personal property are subject to sales tax unless specifically exempt by statute (Revenue and Taxation Code §6051). There is no exemption from sales tax for the sale of firewood. Therefore, the sale of firewood is subject to tax. I hope the above discussion has answered your question. If you need anything further, please do not hesitate to write again.

Sincerely

Carl J. Bessent
Staff Counsel

CJB/md
cc:
District Administrator