Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.0029


190.0029 Antenna Towers. A taxpayer contracted with the United States military to furnish and install two communication antenna towers in California, a 100 foot tower and a 150 foot tower. For each tower, the taxpayer furnished and installed the various lengths of tower material, a ladder for the full height of the tower, safety rails, lights and light protections, a steel reinforced concrete foundation, and a block building including air conditioning and electrical panels.

The described communication towers are improvements to real property under Regulation 1521. Thus, the items listed are either materials or fixtures. Since a construction contractor is the consumer of materials and fixtures it furnishes and installs pursuant to a contract with the United States, sales or use tax applies to the sales price of such property to the taxpayer. 3/15/96.