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 190.2510


190.2510 Out-of-State Construction Contractor—Sales vs. Use Tax. An out-of-state construction contractor who does not have a place of business in California is not subject to sales tax but rather is subject to use tax on fixtures installed in California, even though it has representatives supervising and installing the facilities during the construction period and title to the fixtures passes in this state (Regulation 1620(a)(2), Norton Co. v. Dept. of Revenue of State of Illinois, 340 U.S. 534, 95 L. Ed. 517). 2/26/85.

(Note: Subsequent statutory change re definition of other place of business.)