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 190.0258


190.0258 Factory-Built School Buildings—Statute Additions and Amendments. From September 26, 1989 to September 12, 1990 (original section 6012.6). During this period, the sales tax applied to 40% of the selling price of a factory-built school building when furnished and installed for a school or school district. Factory-built school building was limited during this period to buildings capable of being occupied by pupils. It excluded buildings used exclusively for warehouse, storage, garage, or district administrative purposes.

Effective September 13, 1990 (amendment to section 6012.6). This amendment broadened the coverage of the statute to include community college districts. Also, the definition of factory-built school building was liberalized so that administrative buildings, storage buildings, etc., would be included. Specialized buildings such as special education units, restrooms, resource centers, remedial classes, libraries, book stores, student project/activity centers, computer rooms, factory offices, first aid and weight rooms are also included in the definition.

Factory-built school buildings as defined above must be designed and manufactured as set forth in Regulation 1521(c)(4)(B)(1) A. or B. 12/28/90.