Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(a) IN GENERAL—ACTIVITIES CONSTITUTING CONTRACTING OR MAKING OF IMPROVEMENTS
190.0520 Marble Walls. An out-of-state corporation which quarries its own marble and installs it to form the walls of a California building will incur no sales or use tax liability, for since the marble is installed by the corporation to become an integral and inseparable part of the completed structure, the corporation is not regarded as selling the material but rather as the consumer thereof; further, since the marble is acquired from its own land there is no liability for the use tax. 5/17/62.