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

   Aluminum sulphate

   Ammonium sulphate

   Sodium chloride^*

   Potassium aluminum sulphate

   Ammonium chloride

   Sulfuric acid

   Chrome alum

   Formaldehyde

   * 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.

2. (b) Chemicals used in mordanting:

   Potassium dichromate

   Potassium tartrate

   Copper sulphate

   Acetic acid

   Ferrous sulphate

   Antimonium potassium tartrate

   Sodium dichromate

   Formic acid

   Lead acetate

3. (c) Dyes:

   Universal D

   E G

   N Z A

   D M G--Gray

   B C A

   D B

   “P” Base

   Aniline Hydrochloride

   Fur Brown

   Universal P S

   Fur Black

   " P H C L

   Acid Red

   " A

   Acid Blue

   " 2 G S

   " 2 G E

4. (d) Intermediates:

   Hydrogen peroxide^*

   Ammonium chloride

   Potassium chlorate

   Copper sulphate

   Ammonium hydroxide

   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.

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

   Glycerine

   Sulphonated nutracod

   Nutramented cod oil

   Sulphonate cod oil

   Shellacol

6. (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.

7. (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)

   French chalk

   Sodium sulphate (glauber salts)

   Sierra white talc

   Trisodium phosphate

   Chloride of lime

   Fibrin talc

8. (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.

   Effective August 1, 1933. Adopted as of January 1, 1945, as a restatement of previous rulings.

   Note: (Sections 6007-6009, Revenue and Taxation Code; altering, repairing and remodeling furs. See Ruling 1949)

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:

History

1. Renumbering from former Section 1928 and amendment of subsection (h) filed 11-3-71; effective thirtieth day thereafter (Register 71, No. 45).