Laws, Regulations and Annotations

Search

Business Taxes Law Guide – Revision 2022
 

Sales And Use Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 4. Sales and Use Tax

Article 3. Manufacturers, Producers, Processors

Regulation 1530


Regulation 1530. Foundries.

Reference: Sections 6007–6009, Revenue and Taxation Code.

Tax applies to fifty-five percent of the receipts from the sale of coke to foundries for use in the manufacture of castings by the cupola process, which percentage represents that portion of the coke that is consumed in the process. Tax does not apply to the remaining forty-five percent, which percentage represents that portion of the coke that is purchased by the foundries for resale.

History—Effective July 1, 1939.

Adopted as of January 1, 1945, as a restatement of previous rulings.

Amended by renumbering November 3, 1971, effective December 3, 1971.