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BTLG Table of Contents > Sales and Use Tax Annotations > B > 150.0000 Buildings And Other Property Affixed To Realty > Annotation 150.0100

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150.0000 Buildings and Other Property Affixed to Realty—Regulation 1596

Annotation 150.0100

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150.0100 Christmas Trees. A retail sale of tangible personal property occurs when an owner or operator of a Christmas tree farm allows a consumer to come onto the farm and, for a price, to cut and remove Christmas trees. This is in accord with the California Commercial Code section 2107(2) which provides:

"A contract for the sale apart from the land of growing crops or other things attached to realty and capable of severance without material harm thereto but not described in subdivision (1) [minerals or a structure] or of timber to be cut is a contract for the sale of goods within this division whether the subject matter is to be severed by the buyer or by the seller even though it forms part of the realty at this time of contracting, and the parties can by identification effect a present sale before severance." 11/22/65.