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"
190.2102 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.