Ezel / Tax Rulings / CA

Did a face painter at children's fairs and parties make taxable sales or need a California seller's permit?

Short answer No. California treated face painting as a personal service, like painting fingernails, rather than a sale of tangible personal property.
State
CA
Ruling
Annotation 515.0985
Tax type
Sales and Use Tax
Issued
1994-02-18
Issued by
California State Board of Equalization
Requested by
A face painter (identity redacted)
Topics
personal services fairs parties sellers permits
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1994. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1994
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 Assistant Chief Counsel opinion dated February 18, 1994, published by CDTFA as support for a sales and use tax annotation. It addresses charges solely for painting children's faces at fairs and parties and does not analyze separately sold products, kits, photographs, admission packages, or other event goods. Another provider should check current seller-permit, personal-service, bundled-sale, and event 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

California treated painting children's faces at fairs and parties as a personal service, comparable to painting fingernails. The face painter was not selling tangible personal property.

Sales tax therefore did not apply to the face-painting charge, and the source said the painter did not need a California seller's permit for that activity.

What this means for you

Face painters

Charges solely for applying face paint were nontaxable personal-service receipts under this opinion.

Event organizers

Separately sold goods or bundled products were outside the narrow facts.

Common questions

Q: Was face painting taxable?

A: No.

Q: Did the painter need a seller's permit?

A: Not for the face-painting activity described.

Citations and references

  • The opinion states its conclusions without a numbered citation.

Source

Original ruling text

515.0985

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

MEMBER
First District

LEGAL DIVISION – MIC: 82
450 N STREET, SACRAMENTO, CALIFORNIA
(PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0001)
TELEPHONE (916) 445 - 3723

BRAD SHERMAN
Second District, Los Angeles
ERNEST J. DRONENBURG, JR
Third District, San Diego
MATTHEW K. FONG
Fourth District, Los Angeles
GRAY DAVIS
Controller, Sacramento

February 18, 1994

BURTON W. OLIVER
Executive Director

REDACTED TEXT
Dear Ms. REDACTED TEXT:
This is in response to your letter of February 7, 1994.
We understand that you are a face painter, someone who paints faces for kids at fairs and sometimes at
parties. It is your understanding that you are not required to hold a California seller’s permit and that sales tax
does not apply to your charges.
You are correct. You are not selling tangible personal property. You are performing a personal service.
Painting faces is like painting fingernails. Sales tax does not apply.
Very truly yours,

Gary J. Jugum
Assistant Chief Counsel

GJJ:sr
bc:

Ms. Joan Armenta-Roberts – MIC:40
(Please annotate this letter.)
All Sales and Use Tax Attorneys

What does the law say today, for your facts?

This ruling is from 1994. Ezel checks current California tax law against your situation and cites the authority it relies on.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace