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 190.2720


190.2720 Resale Certificates. Sales of materials delivered in California to an out-of-state construction contractor for his use are taxable where the latter has no valid California seller's permit, even though he may hold a seller's permit issued by another state. However, if the vendee is, in fact, a retailer as well as a construction contractor, a resale certificate may be accepted, provided the vendee is unable to tell at the time of the purchase whether the property will be consumed or resold. A resale certificate may not be accepted solely on the basis that the state in which the construction contract is to be performed treats construction contractors as retailers of materials. 1/24/61; 7/24/87.