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 190.2102


190.2102 Redwood Water Tanks. The construction of redwood water tanks over 500 barrels capacity at the jobsite is a construction contract for the installation of "materials."

If the contract is for furnishing a water tank under 500 barrel capacity and the tank is not attached to realty other than by its own weight upon mudsills, concrete piers, slabs, etc., it is not a construction contract and tax applies to sales price.

If the contract requires the installation of less than 500 barrels capacity tank to make the plumbing hook up, it is a construction contract and the tank is a fixture. 2/22/72; 7/10/96.