Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0029

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

Annotation 190.0029

(a) In General—Activities Constituting Contracting or Making of Improvements

---

190.0029 Antenna Towers. A taxpayer contracted with the United States military to furnish and install two communication antenna towers in California, a 100 foot tower and a 150 foot tower. For each tower, the taxpayer furnished and installed the various lengths of tower material, a ladder for the full height of the tower, safety rails, lights and light protections, a steel reinforced concrete foundation, and a block building including air conditioning and electrical panels.

The described communication towers are improvements to real property under Regulation 1521. Thus, the items listed are either materials or fixtures. Since a construction contractor is the consumer of materials and fixtures it furnishes and installs pursuant to a contract with the United States, sales or use tax applies to the sales price of such property to the taxpayer. 3/15/96.