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California: Sales Tax Exemption Updates


 Gold!

A recent California State Board of Equalization affects two California sales tax exemptions: the sales tax exemption for fertilizers purchased by hydroponic farmers; and the bulk sales tax exemption for gold and silver coins and bullion.

Carbon dioxide in fertilizers

Regulation 1588 lists seeds, plants and fertilizers that are exempt from California sales tax. A recent amendment approved by the BOE would add carbon dioxide to the definition of fertilizer, “thus eliminating sales tax for those who buy carbon dioxide products for hydroponic farming uses.” As of this writing, the amended regulation is still awaiting final adoption and codification.

Gold and silver coins and bullion

The BOE also announces that the bulk sales tax exemption for gold and silver coins and bullion will remain at $1,500. The BOE is required to adjust the exemption threshold annually, as needed, based on the California Consumer Price Index.

Stay on top of sales tax exemptions in California and other states. Learn more.

photo credit: BullionVault via photopin cc


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.