California – Taxability of Seasonal Items

SALT Report 1295 – The California State Board of Equalization issued a News Release to remind sellers and shoppers that many seasonal items are subject to sales and use tax.

The news release addresses the taxability of the following items:

  • Firewood sales, as well as labor or service charges related to firewood sales such as, cutting, splitting, and deliveries are taxable.
  • Christmas trees, wreaths, ornaments, and other holiday items are also subject to sales tax.
Sellers of these items should register with the BOE and obtain a seller’s permit. Generally, there is no exemption for charities, nonprofits, or civic organizations. Individuals or organizations that make three or more sales in any 12-month period should contact the BOE to apply for a seller’s permit. Those planning to sell only during the holiday season should apply for a temporary seller’s permit.
BOE representatives perform inspections statewide at flea markets, Christmas tree lots, and street vending locations to ensure that businesses are properly registered.
To obtain a California seller’s permit, see Publication 73 – Your California Seller’s Permit.  For information about nonprofit organization licenses, see Publication 18 – Nonprofit Organizations.
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