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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0252

Sales and Use Tax Annotations


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C

190.0000 Construction Contractors—Regulation 1521

Annotation 190.0252

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

190.0252 Factory-Built School Buildings—Church Schools. Factory-built school buildings installed on sites owned by church schools are not subject to the special tax treatment afforded by section 6012.6 of the Revenue and Taxation Code. Section 6012.6 requires the building to be installed on a site owned or leased by a school district or community college district. 11/16/90.