Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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B

150.0000 BUILDINGS AND OTHER PROPERTY AFFIXED TO REALTY—Regulation 1596

Annotation 150.0180

150.0180 Electrical Systems. The sales by a power company of two "electric systems," including transmission lines, substations, distribution lines, service lines, and meters constitute sales of real property to which the sales tax does not apply. The transmission and distribution lines are exempt by virtue of section 6016.5, and such items as pole transformers and residence meters which are attached to the realty and become an integral part of the transmission and distribution system cannot be segregated and treated as tangible personal property. 6/24/69.