Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.1595 Framework for Freeway Sign. A taxpayer manufactures a framework to which he attaches a freeway sign supplied by others. The taxpayer then connects the unit, framework and sign, to a freeway bridge by means of anchor bolts already emplaced on the bridge. The metal sign totally covers the framework.
The framework is classified as a fixture rather than materials under Regulation 1521. The framework is not an integral part of the bridge or structure upon attachment. Its function is to support a sign rather than become a structural part of the bridge, its location is upon a structure rather than upon the land itself, it was constructed as a unit and attached as a unit, and upon attachment it did not lose its identity to become an integral and inseparable part of the real property. 1/20/78.