Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(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.