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 150.0628

150.0628 Transfer in Place of Concrete Batch Plants. Where concrete batch plants are located on leased property and the lease states that the batch plants are to remain the property of the lessee and the lessee would remove them at the end of the lease, the batch plants are considered tangible personal property. Thus, the sale is subject to tax even though removal is not contemplated. See Standard Oil Co. v. State Board of Equalization, 232 Cal.App.2d 91. 3/24/92.