California Releases Sales Tax Guidance for Jewelry Stores

Nov 9th, 2020

The California Department of Tax and Fee Administration recently released guidance explaining how sales and use tax applies in relation to jewelry stores. Jewelry is generally taxable as tangible personal property. This includes watches, clocks, watch bands, chains, metal bands, custom-made jewelry, and other fabricated items. Fabrication labor used to create or produce jewelry is also taxable. However, labor to repair or recondition jewelry is not taxable.