Were charges taxable for firing ceramics furnished by students or other consumers?

Plain-English summary

Students and other consumers supplied ceramics to a business for kiln firing.

Section 6006 and Ruling 15, as cited, treated producing, fabricating, or processing consumer-furnished property for consideration as a sale. Because firing was a step in creating the finished ceramic article, the charge was taxable.

Citations and references

• California Revenue and Taxation Code section 6006 (as cited)
• California Sales and Use Tax Ruling 15 (as cited)

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/435-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/435-0860.pdf

Original ruling text

435.0860

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION
July 21, 1950
X----------------------

Re: X---------------Dear Sir:
This is in answer to your letter of June 21 with respect to the application of the State sales tax to charges for firing ceramics furnished to the above taxpayer by students and other consumers. As indicated by Sales and Use Tax Ruling 15, copy enclosed, Section 6006 of the California Sales and Use Tax Law defines a "sale" to mean and include the producing, fabricating, or processing of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used. As the firing of ceramics appears to be a step in the production or creation of the finished product, it appears that the charge for firing ceramics furnished by consumers for that purpose is subject to the tax. Very truly yours,

R. G. Hamlin
Associate Tax Counsel