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 190.0837

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

190.0837 Satellite Earth Station Antenna. An antenna, which is 105 feet in diameter and weighs approximately 200 tons, will be constructed to meet California earthquake standards. It rests on steel reinforced concrete and is erected much like a steel building or bridge. Removal is clearly not contemplated by the contract or the parties. The antenna is an improvement to real property and tax applies in accordance with Regulation 1521. 4/1/81. (Am. 2002–2).