Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521
(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"
190.2315 Uninterruptible Power System—United States Contract. A uninterruptible power system (UPS) which provides continuous electrical power to critical equipment and machinery at United States government facility are fixtures within the meaning of Regulation 1521. The UPS do not lose their identity as accessories to the building whether or not the United States government is responsible for installation of the embedded conduit and wiring. The UPS are also essential to the fixed works since they provide continuous electrical power to critical machinery and equipment. (See e.g., Overhead Electric Co. v. State Board of Equalization (1991) 227 Cal.App.3d 1230.) Accordingly, the contractor is regarded as the consumer of the UPS installed at United States' facilities. 8/5/96.