Were California retail sales of ornamental plants subject to sales tax?

Plain-English summary

California said retail sales of ornamental plants were subject to sales tax. The exception was a sale for resale.

Common questions

Were ornamental plants generally taxable?

Yes.

What exception did the opinion identify?

Plants purchased for resale.

Did the source analyze landscaping or installation services?

No.

Citations and references

The supporting opinion does not cite a specific statute or regulation.

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/510-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/510-0160.pdf

Original ruling text

510.0160

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

July 11, 1963

Mrs. L--- H. B--XXXX XXnd Street
--- XX, California
Dear Mrs. B---:
This is with reference to your letter of July 2, 1963, in which you ask about sales tax provisions as applied to the sale of certain ornamental plants. The sale of ornamental plants, unless sold for resale, are subject to tax. Enclosed is a copy of the California Sales and Use Tax Law. Revised copies of these pamphlets are being prepared and will be available later this year. On pages 5 -7 of the California Sales and Use Tax Law pamphlet you will find an analysis of the law. For answers to questions on cost of a seller’s permit and frequency of reporting sales to the board, we suggest you contact our district office at 1020 N Street, Room 148, Sacramento, California, telephone number 445-4911. Very truly yours,

Robert H. Anderson
Assistant Counsel

RHA:md
Enclosure
cc:

--- – District Administrator