Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2024

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 1531

Regulation 1531. Fur Dressers and Dyers.

Reference: Sections 6007–F6009, Revenue and Taxation Code.

Altering, repairing, and remodeling furs, see Regulation 1549.

Tax does not apply to sales of dyestuffs and the following chemicals to fur dressers and dyers engaged in processing and dyeing skins and furs of which they are the owners and which they will sell:

(a) Chemicals used in the pickling and tanning process:

Aluminum sulphate

Sodium chloride *

Ammonium chloride

Chrome alum

Ammonium sulphate

Potassium aluminum sulphate

Sulphuric acid


* Sodium chloride is also used in "fleshing," i.e., the process of removing the residue of the flesh from the skin, in which case it does not become a component part of the finished product. In the event that a fur dyer purchases under resale certificates sodium chloride, a portion of which he uses in fleshing, he will be required to pay sales tax on the cost of the total amount purchased, unless he keeps accurate records showing the respective amounts used in each process.

(b) Chemicals used in mordanting:

Potassium dichromate

Copper sulphate

Ferrous sulphate

Sodium dichromate

Lead acetate

Potassium tartarate

Acetic acid

Antimonium potassium tartarate

Formic acid

(c) Dyes:

Universal D



"P" Base

Fur Brown

Fur Black

Acid Red

Acid Blue


D M G—Gray


Aniline Hydrochloride

Universal P S

Universal P H C L

Universal A

Universal 2 G S

Universal 2 G E

(d) Intermediates:

Hydrogen peroxide *

Potassium chlorate

Ammonium hydroxide

Ammonium chloride

Copper sulphate

Pyrogallic acid

* Hydrogen peroxide is also commonly used as a bleaching agent, in which case the person so using it is the consumer thereof, and the same comments are applicable to it as have been made above in connection with sodium chloride.

(e) Processing oils used to produce softness and flexibility:


Nutramented cod oil


Sulphonated nutracod

Sulphonate cod oil

(f) It is possible that other chemicals than those listed may be used in the above processes and may also be regarded as being purchased by fur dyers for the purpose of resale. All chemicals, however, which are not listed above and which are not used in a manner comparable to those which are listed, must be regarded as being purchased by fur dyers for their own consumption rather than for the purpose of resale.

(g) Included among the products which are commonly used by fur dressers and dyers and which should not be purchased under resale certificates are the following:

Sodium carbonate (soda ash)

Sodium sulphate (glauber salts)

Trisodium phosphate

Fibreen talc

French chalk

Sierra white talc

Chloride of lime

(h) Fur dressers and dyers sometimes process and dye furs belonging to others, as distinguished from furs which they have purchased and will resell. Unless their operations amount to producing, processing or fabricating within the meaning of Regulation 1526, they are the consumers of all products used in connection with such work, including dyestuffs and other chemicals which combine with the fur and become a component part of the finished article.

History—Effective August 1, 1933.

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

Amended and renumbered November 3, 1971, effective December 3, 1971.