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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
Annotation 190.0010
(a) In General—Activities Constituting Contracting or Making of Improvements
190.0010 Above-Ground Swimming Pools. Civil Code section 660 establishes the standards for determining whether property qualifies as an improvement to real property. Based on the three-part test involving intent, manner of affixation, and adaptability of the construction site, above-ground swimming pools are tangible personal property rather than improvements to real property. Accordingly, tax applies to the retail selling price. Installation charges are not subject to tax. 10/23/90.