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BTLG Table of Contents > Sales and Use Tax Annotations > U > 570.0000 Use of Property in State and Use Tax Generally > Annotation 570.1675

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.1675

(h) Credit for Tax Imposed by Other Jurisdictions

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570.1675 Prefabricated or Modular Nonschool Buildings—Purchases of Materials. Contracts to furnish and install prefabricated or modular buildings, which are not factory-built school buildings, are construction contracts. With respect to sales of materials to the contractor made out of state, these transactions would not be subject to California sales tax. However, as the consumer of the materials furnished and installed in the performance of a construction contract in this state, the installing contractor will owe California use tax on the cost of the materials to it. The installing contractor may claim a credit under section 6406 against the amount of California use tax it owes to the extent it has paid a retail sales or use tax, or reimbursement therefor, with respect to that property imposed by another state. 2/27/98. (M99–1).