Laws, Regulations and Annotations

Search

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.2720

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 190.2720

(d) Fixtures and Materials Purchased for Out-of-State Use

---

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.