Section 1526 - Producing, Fabricating and Processing Property Furnished by Consumers-General Rules(a) In General. Tax applies to charges for producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing or imprinting.(b) Operations Included--Repairing and Reconditioning Distinguished. Producing, fabricating, and processing include any operation which results in the creation or production of tangible personal property or which is a step in a process or series of operations resulting in the creation or production of tangible personal property. The terms do not include operations which do not result in the creation or production of tangible personal property or which do not constitute a step in a process or series of operations resulting in the creation or production of tangible personal property, but which constitute merely the repair or reconditioning of tangible personal property to refit it for the use for which it was originally produced.(c) Operations Included--Stretch Limousines. Producing, fabricating, and processing include any operation which results in the creation or production of a stretch limousine. The following rules apply in determining the measure of tax for converting a vehicle into a stretch limousine: (1) When a vehicle dealer, at the request of a consumer, has a conversion company convert (i.e., stretch) a vehicle into a limousine, the tax does not apply to the conversion company's charge to the dealer, but the tax does apply to the entire charge made to the consumer by the dealer for the conversion.(2) When a consumer provides the conversion company with a vehicle for conversion into a stretch limousine, the tax applies to the entire charge made to the consumer by the conversion company.Cal. Code Regs. Tit. 18, § 1526
1. Amendment and renumbering of former Section 1925 filed 8-7-69; effective thirtieth day thereafter (Register 69, No. 32).
2. New subsection (c) filed 12-12-88; operative 1-11-89 (Register 88, No. 52). Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Section 6006, Revenue and Taxation Code. Alterations of new garments, see regulation 1524 (Section of Title 181524 of Title 18). Printing and imprinting, see regulation 1541 (Section of Title 181541 of Title 18). Repairing and reconditioning generally, see regulation 1546 (Section of Title 181546 of Title 18).
1. Amendment and renumbering of former Section 1925 filed 8-7-69; effective thirtieth day thereafter (Register 69, No. 32).
2. New subsection (c) filed 12-12-88; operative 1-11-89 (Register 88, No. 52).