Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0010

(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS

190.0010 Above-Ground Swimming Pools. Civil Code section 660 establishes the standards for determining whether property qualifies as an improvement to real property. Based on the three-part test involving intent, manner of affixation, and adaptability of the construction site, above-ground swimming pools are tangible personal property rather than improvements to real property. Accordingly, tax applies to the retail selling price. Installation charges are not subject to tax. 10/23/90.