Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales And Use Tax Court Decisions


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Richard Boyd Industries, Inc. v. State Board of Equalization . . . (2001)

Signs Were Fixtures

Taxpayer furnished and installed signs pursuant to construction contracts. He contested the Board's conclusion that the signs were fixtures under Regulation 1521. The court held that the Board had properly applied Regulation 1521 in determining that the signs at issue were fixtures. Richard Boyd Industries, Inc. v. State Board of Equalization (2001) 89 Cal.App.4th 706.