Ezel / Tax Rulings / CA

Were charges taxable for painting, repainting, and lettering canvas gang-plank curtains for steamship lines?

Short answer Initial painting was taxable. Repainting previously painted curtains to restore their original condition and adding the steamship company's lettering were not taxable.
State
CA
Ruling
Annotation 435.0560
Tax type
Sales and Use Tax
Issued
1950-02-14
Issued by
California State Board of Equalization
Requested by
A painter asking about painting and lettering canvas gang-plank curtains for steamship lines
Topics
steamship painting repainting lettering repair labor fabrication
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1950. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1950
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 February 14, 1950, published by CDTFA as support for a sales and use tax annotation. It distinguishes initial painting from repainting previously painted canvas to restore its condition and separately addresses company-name lettering. Another taxpayer should not treat it as binding and should check current maritime, canvas, curtain, painting, lettering, repair, 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

Charges for initially painting canvas gang-plank curtains for steamship lines were taxable.

Repainting previously painted curtains to restore them to their original condition was not taxable. Charges for lettering the steamship company's name on the curtains were also not taxable.

Citations and references

  • No numbered statute or regulation was cited in the source letter.

Source

Original ruling text

435.0560

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

February 14, 1950

Mr. O--- M. R--XXX - XXX --- Street
--- ---, California
Account No. B-XXXXX
Dear Sir:
This will acknowledge your letter of January 31, referring to our discussion in this office on November 29, 1949. We wish to confirm that the sales tax will be applicable with respect to the charges for painting of canvas gang plank curtains for steamship lines, unless the curtains have been previously painted and the painting is a repainting operation in order to restore them to their original condition. We also confirm that the tax will not be regarded as applicable with respect to charges for placing lettering on these curtains. Although not so stated in your letter, it is my recollection that the lettering consisted of placing the name of the steamship company on the curtains. Very truly yours,

E. H. Stetson
Tax Counsel

EHS:fb
Enclosures
cc:

B--- S---

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