Were removable hoses used with built-in central-vacuum inlets improvements to realty?

Plain-English summary

Vacuum hoses used with built-in central-vacuum inlets remained tangible personal property. The result included accessories attached to the hose's outboard end.

The hoses were designed to be inserted and removed as cleaning moved from one inlet to another and stored when not in use. They were never permanently attached to something permanent in the manner described by Civil Code section 660, so they did not become improvements to realty under Regulation 1521.

The same memorandum also treated remote garage-door-opener transmitters kept in automobiles or elsewhere as tangible personal property because they were not permanently attached to realty.

Common questions

Did connection to a built-in suction inlet make the hose a fixture?

No. The temporary, use-by-use connection was not permanent attachment.

Were hose-end cleaning accessories included?

Yes. The memorandum classified all accessories attached to the outboard end with the hose.

How were remote garage-door transmitters classified?

As tangible personal property for the same lack-of-permanent-attachment reason.

Citations and references

• California Civil Code section 660 — affixation definition quoted and applied in the memorandum
• California Code of Regulations, title 18, section 1521 — construction-contract coverage considered in the memorandum
• November 29, 1966 Tax Counsel opinion, Business Tax Law Guide Annotation 190.0020 — earlier affixation opinion followed
• October 9, 1974 San Jose Auditing memorandum — central-vacuum hoses and garage-door transmitters described; not reproduced in the official PDF

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/190-1090.pdf

Original ruling text

State of California

Board of Equalization

Memorandum
To:

San Jose – Auditing (PMS)

From:

Tax Counsel (GJJ/TLH)

Subject:

S--XXXX-X --- ----- ---, CA XXXXX

190.1090
Date:

November 1, 1974

S- -- XX XXXXXX

In your memorandum of October 9, 1974, you asked our opinion as to the classification, as tangible personal property or as property falling within the coverage of Regulation 1521, of two items involved in installations by taxpayer. Taxpayer installs central vacuum cleaner units which have suction inlets located at various places in a building. The first item in question is the vacuum hoses which are inserted in various inlets as cleaning progresses. Taxpayer also installs electric garage door openers which are remotely controlled by transmitters located in automobiles and elsewhere, and the item in question here is the transmitters. It is our conclusion that both items are tangible personal property. As to the vacuum hoses, included as tangible personal property are all accessories attached to the outboard end of the hose. Following the opinion of Tax Counsel, November 29, 1966, Business Tax Law Guide Annotation 190.0020, it is our view that, in the absence of special circumstance not here apparent, the test for including property within the coverage of Regulation 1521 is that it be physically affixed to the land in the manner set forth in Civil Code Section 660. That section defines what is affixed to land by stating a thing is deemed affixed when attached by roots, etc.; imbedded in it, as in the case of walls; or permanently resting on it, as in the case of building; or permanently attached to that which is permanent, as by means of cement, plaster, nails, bolts, or screws. Here the vacuum hoses are designed to be easily inserted and removed from the suction inlets in the course of their use, and, no doubt, are laid aside in storage when not in use. Thus at no point in time are they “permanently attached to that which is permanent” as set forth in the section. As to transmitters in cars, the would likewise not be permanently attached to that which is permanent.

GJJ/TLH:at