Were charges to grind, sharpen, and rechrome worn cotton-picker spindles taxable fabrication?
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.
Plain-English summary
A business ground, sharpened, and rechromed worn mechanical cotton-picker spindles.
California treated the work as nontaxable repair because it restored the spindle to approximately its original condition.
Common questions
Was resharpening taxable fabrication?
No.
Was rechroming taxable in this transaction?
No.
What fact controlled?
Restoration to approximately original condition.
Citations and references
- Historical Sales and Use Tax Ruling 26
Source
- Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
- Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/315-0000-all.html
- Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/315-0460.pdf
Original ruling text
315.0460
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
July 2, 1953
Attention:
Mr. ---Accountant
Gentlemen:
You inquire concerning the application of sales tax to your charges for resharpening and rechroming mechanical cotton picker spindles. Your work consists of grinding, sharpening, and chroming and results in the restoration of the spindle to approximately its original condition. It is our opinion that this is repair work and is governed by the second paragraph of Sales and Use Tax Ruling 26 (copy enclosed). Accordingly, the sales tax does not apply to your charges for this type of work.
Yours very truly,
Bill Holden
Junior Counsel
BH:ja
cc: Fresno – Auditing
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