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 190.1047

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

190.1047 Telephone Lines. Section 6016.5 of the Revenue and Taxation Code provides that telephone lines and the poles, towers, or conduit by which they are supported, are not tangible personal property within the meaning of the Sales and Use Tax Law. However, the components are regarded as tangible personal property before they are incorporated into the telephone lines. Accordingly, the sale of the components to the installing contractor is subject to tax. 4/4/75.