Duffy

In this case we hold that the State Board of Equalization (Board) properly collected sales tax on amounts received by a tailor for alterations to “new clothing” (meaning clothing not previously worn except for trying on or fitting) supplied by customers even though the clothing had been previously purchased at retail establishments other than the tailor’s shop.

Factual and Procedural History

Plaintiff operates dry cleaning and tailoring establishments in Sacramento. In 1978 the Board audited plaintiff’s establishments and found that plaintiff owed state sales tax in the amount of $2,000.75. This tax was assessed upon amounts received by plaintiff for initial alterations of garments furnished by his customers but never worn except for trying on or fitting, an amount estimated by the Board to be 20 percent of total receipts from plaintiff’s alterations. Claiming he had maintained no records of the actual volume of his initial alterations, plaintiff refused to furnish any such records to the Board and refused to cooperate with the Board in a test to develop a more precise estimate.

The Board based its assessment of tax on Revenue and Taxation Code section 6006,…