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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
190.0000 Construction Contractors—Regulation 1521 (View entire section)
(a) In General—Activities Constituting Contracting or Making of Improvements
- 190.0010 Above-Ground Swimming Pools
- 190.0020 Agreements Between Parties, Effect of
- 190.0025 Aircraft Hangars
- 190.0029 Antenna Towers
- 190.0033 Asphalt Concrete Furnished by Contractor
- 190.0040 Asphalt on Roads
- 190.0060 Asphalt and Similar Products
- 190.0070 Bank ATM
- 190.0080 Boat Marina
- 190.0115 Car Wash Facility
- 190.0120 Carpeting
- 190.0125 Carpeting—Carving Designs or Grooves
- 190.0140 Cladding Onto New Hoods
- 190.0150 Communication Systems, Security and Fire Alarm systems
- 190.0160 Completion of Subcontractor's Contract by Prime Contractor
- 190.0160.325 Components of a Water Reclamation System
- 190.0160.400 Computer Installed in Special Purpose Buildings
- 190.0161 Construction Contractor—Issuing Resale Certificate
- 190.0162 Contractor as Seller of Materials
- 190.0165 Crushing Roadbed
- 190.0170 Cultured Marble Products
- 190.0173 Custom Designed Area Rugs, Wall Hangings, and Carpeting
- 190.0176 Design of General Layout
- 190.0176.900 Doors
- 190.0177 Doors Installed in Construction Contracts
- 190.0178 Doors and Windows
- 190.0180 Dumping of Rock for a Breakwater—Last Act Test
- 190.0192 Environmental Enclosure
- 190.0200 Evaporative Coolers
- 190.0208 Exemption and Resale Certificates
- 190.0220 Fabrication
- 190.0233 Fabrication Labor Performed by Subcontractor-Fixtures
- 190.0252 Factory-Built School Buildings—Church Schools
- 190.0253 Factory-Built Buildings—Community Colleges
- 190.0256 Factory-Built School Buildings—Issuance of Resale Certificate
- 190.0258 Factory-Built School Buildings—Statute Additions and Amendments
- 190.0260 Fluorescent Lighting
- 190.0270 Food Service Industry Contracts
- 190.0280 Component Parts—Installation of
- 190.0300 Concrete
- 190.0320 Concrete Cattle Troughs
- 190.0340 Fabrication by Wholly-Owned Subsidiary
- 190.0350 Garage Door—Remote Control
- 190.0354 Gasses Used—Fire Suppression System
- 190.0355 Glass Breakage—Window Glazier
- 190.0357 Group or Combination of Contractors
- 190.0360 Drapes
- 190.0440 Houseboats and Floating Homes
- 190.0442 Houses on Indian Reservation
- 190.0445 Installation of Railway Signal System and Automatic Speed Control Detectors
- 190.0450 Installation of Satellite Television Systems
- 190.0455 Installing Customer-Provided Signs
- 190.0457 In-Wall Bed
- 190.0458 Irrigation Systems
- 190.0460 Joint Venture
- 190.0461 Joint Venture Liability
- 190.0470 Kiosks
- 190.0480 Landscape Contractors
- 190.0510 Manufactured Homes
- 190.0520 Marble Walls
- 190.0521 Material Excavated from Quarry Owned by the Contractor
- 190.0522 Materials Used in "Overhead Processes"
- 190.0525 Mobile Homes
- 190.0526 Mobile Home Accessories
- 190.0535 Office Boat
- 190.0538 Oil Well Cementing
- 190.0540 Oil Wells
- 190.0545 Owner of Quarry—Supplier and Prime Contractor
- 190.0560 Outdoor Advertising Signs
- 190.0585 Owner of Gravel Pit is Supplier—Not Subcontractor
- 190.0590 Parabolic Antenna Subsystem
- 190.0592 Parking System
- 190.0595 Playground Equipment
- 190.0597 "Portable" Aircraft Hangers
- 190.0598 Prefabricated Building
- 190.0599 Prefabricated Stalls and Horse Barns
- 190.0600 Prime Contractor Selling to Subcontractor
- 190.0630 Prefabricated Modular Rooms
- 190.0633 Prefabricated or Modular Nonschool Buildings—Purchases of Materials
- 190.0640 Reconditioning Road Surface
- 190.0660 Refrigeration Contracts
- 190.0675 Refurbish Hydroelectric Turbine
- 190.0700 Reinforcing Steel Contractors—Tilt-Up Walls
- 190.0720 Reinforcing Steel Tilt-Up Walls
- 190.0740 Relocatable Classrooms
- 190.0747 Repair of Fixtures
- 190.0750 Repair of Signs
- 190.0760 Reredos
- 190.0765 Resale Certificate Furnished to Contractor
- 190.0820 Rock Fill Materials
- 190.0825 Sale of Materials to Construction Contractor for Indian Tribe
- 190.0828 Sales of Decorative Rocks
- 190.0829 Sale and Installation of Plantation Shutters
- 190.0830 Sales of Shutters to Related Entity
- 190.0835 Satellite Antenna
- 190.0837 Satellite Earth Station Antenna
- 190.0840 Sculpture
- 190.0844 Sculpture
- 190.0860 Separate Documents Covering Furnishing and Erection
- 190.0870 Septic Tanks
- 190.0914 Shelving—Installation of
- 190.0925 Signs as Fixtures
- 190.0935 Solar Window Tinting and Vinyl Pinstriping
- 190.0960 Steel Fabricator as Retailer
- 190.0976 Subcontracting—Furnishing/Installing Cabinets
- 190.0980 Subcontractor Using Contractor-Furnished Materials
- 190.1000 Super Slides
- 190.1010 Supervision of Installation
- 190.1020 Supplier of Materials
- 190.1040 Tanks
- 190.1047 Telephone Lines
- 190.1050 Telephone Switching Equipment
- 190.1055 Telephone System
- 190.1060 Temporary Fair Exhibits
- 190.1080 Trenches
- 190.1083 Trusses
- 190.1086 Unlicensed Contractor
- 190.1090 Vacuum Hoses Used with In-Place Suction Inlets
- 190.1097 Walk-In Refrigeration Units
- 190.1100 Water
- 190.1120 Weatherstrip and Insulation Contractors
- 190.1140 Well Drilling—Taxable Items
- 190.1155 Wind Tunnel Model Support and Turntable System
- 190.1160 Wind Tunnels
- 190.1165 Windmills Installed for the Generation of Electricity
- 190.1180 Window Suppliers
- 190.1185 Works of Art
- 190.1200 X-ray Booths
(b) Specific Property as "Materials" or "Fixtures"
- 190.1214 Aerial Platform
- 190.1217 Air Conditioning Units
- 190.1218 Air Distribution System
- 190.1220 Aluminum Louver
- 190.1230 Aluminum Security Shutters
- 190.1237 Automatic Farm Irrigation System
- 190.1250 Basketball Equipment—Indoor and Outdoor Courts
- 190.1260 Beeswax, Tacks, Brads, Thread, Binding and Floor Covering Adhesive
- 190.1280 Blackboards
- 190.1283 Boilers and Compressors
- 190.1286 Built-In Appliances
- 190.1288 Built-In Beds
- 190.1298 Cabinet—Rewrapping or Reconditioning in Place
- 190.1300 Cabinets
- 190.1305 Cabinets
- 190.1307 Cabinets—Tax Reimbursement
- 190.1310 Materials—Cabinets and Counters—Laminated Plastic Tops.
- 190.1316 Cargo Container Cranes
- 190.1318 Carpet Strips
- 190.1320 Cathodic Protection System
- 190.1330 Catwalks, Ladders, and Stairs Attached to Wine Tanks
- 190.1340 Ceramics Kiln
- 190.1355 "Clean Rooms"
- 190.1360 Clothesline poles
- 190.1380 Community Antenna Television System
- 190.1400 Compressors, Condensing Units and Evaporative Condenser
- 190.1410 Construction of Truck Scales
- 190.1420 Cooling Towers
- 190.1425 Control Panels—Mail Sorting Systems
- 190.1428 Conveyor System Components and Fabrication Labor
- 190.1430 Conveyor Systems are Fixtures
- 190.1440 Darkening Curtains
- 190.1450 Device to Raise and Lower Causeway
- 190.1455 Direct Cost
- 190.1460 Diving Boards
- 190.1473 Dock Boards
- 190.1480 Doors
- 190.1490 Electrical Service Panel—Related Training and Testing Charges
- 190.1494 Electrical Transmission and Distribution Control Systems
- 190.1500 Electronic Control Panels for Conveyor System
- 190.1511 Elevator Cab Decoration
- 190.1515 Elevator Cab and Hydraulic Cylinder Hoist
- 190.1520 Elevator Control Boxes
- 190.1540 Escalator Installation
- 190.1560 Fabricated Formica—Incorporation into Fixture
- 190.1580 Fencing, Carpeting, Metal Windows and Doors
- 190.1590 Fireplace Mantels
- 190.1591 Fireplace Package
- 190.1595 Framework for Freeway Sign
- 190.1620 Garbage Disposal Unit
- 190.1627 Gas Ranges—Sales by Builder of Apartment House
- 190.1660 Gutters, Downspouts, Drain Pipes
- 190.1670 Helium Compressor
- 190.1680 Highway Lighting Facilities
- 190.1690 Hoppers
- 190.1700 Ice Used in Concrete Construction
- 190.1720 Incinerators
- 190.1740 Incinerators
- 190.1760 Incinerators
- 190.1780 Industrial Ovens and Dryers
- 190.1785 Interior Wall Panels
- 190.1790 Interior Wooden Window Shutter
- 190.1820 Jalousies
- 190.1840 Jetway Units
- 190.1860 Koolshade Screens
- 190.1873 Laundry Facility
- 190.1880 Leaded Glass Church Windows
- 190.1883 Leases of Communication Equipment
- 190.1885 Lump-Sum Price-Fixture Repair
- 190.1900 Mail Chutes
- 190.1920 Metal Folding Gates
- 190.1924 Mezzanine Storage Systems
- 190.1940 Mirrors, Furnishing and Installation of
- 190.1960 Mosaic Tile Murals
- 190.1978 Movable and Demountable Wall Panels
- 190.1985 Magic Aisles as Fixtures or Materials
- 190.2020 Nurserymen
- 190.2032 Parking Gates and Door Locks
- 190.2040 Pipe
- 190.2050 Plug-In Handset Intercom Units
- 190.2060 Pneumatic Conveying Systems
- 190.2070 Portable Air Conditioners
- 190.2075 Power Line Filters and Parts
- 190.2078 Prefabricated Fireplaces and Accessories
- 190.2080 Preheaters
- 190.2100 Pumping Equipment
- 190.2102 Redwood Water Tanks
- 190.2105 Remodeling
- 190.2107 Removable Pool Fencing
- 190.2111 Safety Railings on Staircase/Walkway
- 190.2112 Satellite Dishes
- 190.2115 Scoreboards
- 190.2120 Sculptured Splash Deflectors
- 190.2130 Security Systems
- 190.2160 Shower Stall Units
- 190.2189 Signs
- 190.2190 Signs
- 190.2192 Signs Designed to Control Traffic
- 190.2193 Signs, Directories, Consoles, and Dimensional Letters
- 190.2197 Signs—Directory, Custom Metal Consoles, and Dimensional Letters
- 190.2200 Sinks and Counter Tops
- 190.2210 Sod Installed by Producer
- 190.2215 Spray Booths, Drying Ovens, Conveyors
- 190.2220 Steel Reinforcing Bars,
- 190.2225 Storage System (Moveable) and Stationary Shelving
- 190.2230 Swimming Pool Cleaning Units
- 190.2235 Telephone Equipment
- 190.2236 Telephones Equipment
- 190.2240 Television Antennas
- 190.2280 Trees
- 190.2290 Truck Scale Installation
- 190.2300 Turbines, Pump-turbines and Kaplan Turbines, and Governors
- 190.2315 Uninterruptible Power System—United States Contract
- 190.2320 United States Contractors
- 190.2332 Volley Ball and Badminton Equipment
- 190.2334 Walk-In Cooler
- 190.2335 Walk-In Coolers
- 190.2338 Wall Panels
- 190.2340 Wall-to-Wall Carpet
- 190.2350 Wardrobes
- 190.2351 Wardrobes
- 190.2360 Water Heaters
- 190.2380 Water Softener
- 190.2400 Window Frames and Window Screens
- 190.2402 Wrought-Iron Gates
(c) Measure of Tax
- 190.2410 Buildings Approved by the Office of the State Architect
- 190.2420 Components
- 190.2435 Contract Modification—Passage of Title
- 190.2450 Customs Duty
- 190.2476 Failure to Notify Seller that Materials are Being Purchased for Use Outside California
- 190.2478 Final Act of Installation
- 190.2480 Fire and Security Alarm Systems
- 190.2485 Freight-In Part of Gross Receipts
- 190.2487 Fungible Goods—Steel Fabricator
- 190.2490 Hawaii Construction Projects
- 190.2497 "Male" Telephone Connector
- 190.2500 Marked-Up Billing for Materials
- 190.2501 Marked-Up Billing for Materials
- 190.2508 On-Premise Electric Signs
- 190.2510 Out-of-State Construction Contractor—Sales vs. Use Tax
- 190.2511 Out-of-State Contractor—Short Ends
- 190.2515 Proper Period for Reporting "Fixtures" and "Materials"
- 190.2520 Reporting Period
- 190.2535 Subletting of Steel Fabrication
- 190.2540 Television Antenna
- 190.2545 Time and Material Contracts
- 190.2548 Transportation Charges
- 190.2550 Travel Time—Installing Custom Cabinets
- 190.2560 Trees
- 190.2580 United States Construction Contractor
- 190.2595 Windows Furnished and Installed by Subcontractor
(d) Fixtures and Materials Purchased for Out-of-State Use
- 190.2660 "Fixtures"
- 190.2675 Materials Purchased In State for Use Out of State
- 190.2680 "Materials," Purchased Outside State or in Interstate Commerce
- 190.2690 Modular Homes for Export
- 190.2700 Permit—Unauthorized Use of
- 190.2710 Prefabricated Cabinets—Out-of-State Contracts
- 190.2720 Resale Certificates
- 190.2721 Resale Certificates
- 190.2725 Resale Certificate—Out-of-State Sale/Use
- 190.2730 Timeliness of Certificate of Out-of-State Use
(e) Fixed-Price Contracts
- 190.2805 Change Orders—Fixed Price Contracts
- 190.2810 Criteria for Fixed Price Contracts
- 190.2825 Definition of Fixed Price Contract
- 190.2835 Determining Criteria for Fixed Price Contract Exemption
- 190.2837 Fixed Price
- 190.2837.010 Fixed Price
- 190.2838 Fixed Price Contract
- 190.2838.500 Fixed Price Contract—Materials
- 190.2839 Fixed Price Contracts
- 190.2840 Fixed-Price Contract—Open-Ended Terms
- 190.2843 Fixed Price Contracts
- 190.2844 Fixed Price Contracts
- 190.2850 Earthquake Tax Increase
- 190.2865 Fixed Price Leases
- 190.2900 Irrevocable Bids
- 190.2901 Irrevocable Bids
- 190.2975 Obligation of Parties
- 190.3000 Prior to July 15, 1991
- 190.5000 Right to Terminate
- 190.5500 Special Order Contracts
- 190.6000 Subcontractor's Obligation
- 190.6300 Tax Rate Changes
- 190.6500 Thirty-Day Proposal—Fixed Price Construction Contract Exemption
- 190.6805 Withdrawal from Ex-Tax Inventory After Tax Rate Increase