Ezel / Tax Rulings / CA

Were charges for attaching bindings taxable on new skis and when replacing bindings on used skis?

Short answer Attaching bindings to new skis was taxable fabrication, regardless of who supplied the property. Replacing bindings on used skis was exempt repair labor.
State
CA
Ruling
Annotation 435.1520
Tax type
Sales and Use Tax
Issued
1968-06-05
Issued by
California State Board of Equalization
Requested by
Board Evaluation and Planning staff asking about charges for attaching bindings to skis
Topics
fabrication labor repair labor customer furnished property
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1968. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1968
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 memorandum dated June 5, 1968, published by CDTFA as support for a sales and use tax annotation. Its distinction depends on whether the work attaches bindings to new skis as a production step or replaces bindings on used skis as repair. Another taxpayer should not treat it as binding and should check current sporting-goods, fabrication, repair, customer-furnished-property, 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

Attaching bindings to new skis was a step in processing tangible personal property under Sales Tax Ruling 15, as cited. The labor charge was therefore taxable.

The result did not depend on who supplied the property. The memorandum applied the taxable-fabrication result whether the customer or the person attaching the bindings furnished the skis and bindings.

Replacing bindings on used skis was different. The memorandum classified that work as an exempt repair operation.

Citations and references

  • California Sales Tax Ruling 15 (as cited)

Source

Original ruling text

State of California

Board of Equalization

Memorandum

To:

Evaluation & Planning (BN)

From:

Tax Counsel (GLR)

Subject:

Proper Application of Sales Tax to Charges for
Attaching Bindings to Skis

435.1520

Date:

June 5, 1968

In our telephone conversation of June 3, you requested our opinion as to the proper application of sales tax to charges for attaching bindings to skis. It is our opinion that the attachment of bindings to new skis is a step in the processing of tangible personal property under Ruling 15. Accordingly, charges for attachment of bindings to new skis are taxable regardless of whether the skis and bindings are furnished by the customer or the person who attaches them. However, labor charges for replacing bindings on used skis is a repair operation which is exempt from sales tax.

GLR:kc [lb]

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