Were California retail sales of firefighting equipment exempt when the purchaser was the state, a political subdivision, a municipality, or a volunteer firefighters' organization?
Apply this to your situation
This page answers the general question as of 1962. Ask about yours and see what current California tax law says, with citations.
Plain-English summary
A requester supplied a Pennsylvania letter and asked how California taxed fire equipment.
California said its law provided no general sales- or use-tax exemption for sales of firefighting equipment or other tangible personal property to the state, municipalities, or other state political subdivisions.
Retail sales to those public purchasers were taxed to the same extent as retail sales to private individuals or companies, including volunteer firefighters' organizations.
What this means for you
Fire-equipment vendors and tax professionals
Purchaser status alone did not create an exemption under this opinion. Identify any current product-specific, government-purchaser, resale, or other transaction exemption before omitting tax.
Common questions
Q: Were sales to California or its political subdivisions automatically exempt?
A: No.
Q: Did municipalities receive a general exemption?
A: No.
Q: Were volunteer firefighters' organizations treated differently from private purchasers?
A: No general exemption applied to them under the opinion.
Source
- Annotated Legal Opinions collection: CDTFA Annotated Legal Opinions
- Annotation page: Annotation 530.0100
- Original supporting opinion: 530.0100 PDF
Original ruling text
530.0100
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
November 27, 1962
Attention:
Gentlemen:
This is in reply to your letter of November 19 enclosing a copy of a letter from the State of Pennsylvania regarding application of the sales tax of that state to sales of fire equipment. In California the law provides for no exemption from sales or use tax of sales of fire fighting equipment or other tangible personal property to municipalities, or any other political subdivision of the state including the state itself. Thus, the tax applies to retail sales of fire fighting equipment to the state and its political subdivisions including municipalities to the same extent as if the purchaser were a private individual or company, such as Volunteer Firemen’s Organizations. Very truly yours,
E. H. Stetson
Tax Counsel
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