Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales And Use Tax Court Decisions
Richard Boyd Industries, Inc. v. State Board of Equalization . . . (2001)
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.