Note that the State referenced in this site is Michigan not California. In any event, we do not have a national sales tax (yet) so the tax you are inquiring about is a California sales tax. Unless there is some special exception for items over 100 years old, the sale of the items would be a taxable event. I can't imagine the purpose behind such an exemption but, then again, it is California.
Answered on Jul 06th, 2012 at 10:40 PM