Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

190.0000 CONSTRUCTION CONTRACTORS—Regulation 1521

Annotation 190.2450

(c) MEASURE OF TAX

190.2450 Customs Duty. Section 6011(c)(4)(A) of the Revenue and Taxation Code provides that manufacturers' or importers' excise taxes are includible in the definition of "sales price" (except as provided in subparagraph (B)). The terms "customs duty" and "importer's excise" are synonymous, and therefore, customs duty paid by a contractor on imported fixtures subsequently resold in a lump sum construction contract was part of the sales price of the fixtures and was subject to sales tax. 2/11/70.