Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(b) REPAIRING, RECONDITIONING AND INSTALLATION DISTINGUISHED
435.0464 Truck Converted to House Car. When the work is of such magnitude, the DMV classification changes from that of a truck and commercial vehicle (Motor Vehicles Code sections 410 and 260, respectively) to a house car (Motor Vehicle Code section 362). The sale results in a "modification" of the customer's vehicle and the taxpayer's total charge attributable to such modifications is subject to tax, with no deduction allowable for "installation labor." 4/21/76.