Were weatherstripping and insulation contractors consumers of the materials used in their construction contracts?
Apply this to your situation
This page answers the general question as of 1950. Ask about yours and see what current California tax law says, with citations.
Plain-English summary
Weatherstripping and insulation were materials under former Board Ruling 11. Contractors using them to fulfill construction contracts were their consumers.
Tax therefore applied to the sale of those materials to the contractor.
Common questions
Were weatherstripping and insulation fixtures?
No. The letter classified them as materials.
Who was the consumer?
The contractor using them in the construction contract.
Citations and references
- Former California Sales and Use Tax Ruling 11 — material and contractor-consumer classification applied; identified as enclosed, but the separate copy is not reproduced in the official PDF
- July 27 request letter — sales tax for a weatherstrip and insulation contractor addressed; year and copy not provided 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/190-1120.pdf
Original ruling text
190.1120
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
August 1, 1950
Mr. W--- N. G--XXX --- ----- ---, California
Dear Sir:
This is in answer to your letter of July 27 with respect to the application of the State sales tax to a weatherstrip and insulation contractor. The application of the State sales tax to construction contractors generally is indicated by Sales and Use Tax Ruling 11, copy enclosed. As therein indicated, contractors are regarded as consumers of materials used by them in fulfilling construction contracts, and the tax applies to the sale of such materials to the contractors. You will note that insulation materials and weatherstripping are specifically defined to be “materials”. Accordingly, the sale of such materials to the contractor is subject to the tax. Very truly yours,
R. G. Hamlin
Associate Tax Counsel
RGH:HB
cc:
Burnett Sheehan
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