Which automatic garage-door components were materials and which were fixtures?

Plain-English summary

Installing an automatic garage door was a construction contract, but the system's parts did not all receive the same classification.

The door itself, the hardware attaching it to the structure, the hardware linking it to mechanical and electrical units, and the electrical wiring were materials.

Motors, gear boxes, electrical or electronic receivers, mounted control stations, and portable transmitting units were fixtures.

Common questions

Was the garage door itself a fixture?

No. The amended annotation classified the door as material.

How was the connecting and linkage hardware treated?

As material, along with the electrical wiring.

Which operating components were fixtures?

Motors, gear boxes, receivers, mounted controls, and portable transmitters.

Why was the annotation amended?

The memorandum said its prior wording conflicted with the December 1, 1983 amendment to Regulation 1521(c)(8).

Citations and references

• California Code of Regulations, title 18, section 1521(c)(8) — automatic garage-door classification provision identified by the memorandum
• Supervising Auditor Joan Albu memorandum dated August 20, 1984 — internal source that raised the conflict

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/190-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/190-0350.pdf

Original ruling text

State of California

Board of Equalization

Memorandum

To:

Annotation File

From:

Donald J. Hennessy

Subject:

Annotation 190.0350

190.0350

Date:

August 20, 1984

Supervising Auditor Joan Albu in her memorandum of August 20, 1984, raises the question of whether there is conflict between the above referenced annotation and Regulation 1521(c)(8) as amended December 1, 1983. I agree that there is such a conflict and will amend the annotation to read as follows: “A contract to furnish and install an automatic garage door is a construction contract. The door itself; the hardware that connects the door to the structure; the hardware which links the door to the mechanical and electrical units; and the electrical wiring are classified as materials. Motors, gear boxes, electrical or electronic receivers, mounted control stations, and portable transmitting units are classified as fixtures.”

DJH:rar