Were laminated plastic tops installed onto existing cabinets materials or fixtures?

Plain-English summary

Laminated plastic cabinet and counter tops were materials when a specialty contractor furnished and installed them after the cabinets or counters had already been installed by other contractors.

Tax Counsel compared the tops to ceramic tile and other countertop materials and expressly said a cabinet top was not a fixture under that sequence.

Common questions

Were the laminated tops fixtures?

No. They were materials.

What installation sequence mattered?

The cabinets or counters were already installed before the specialty contractor added the tops.

Citations and references

• Former California Sales and Use Tax Ruling 11 — materials classification applied
• June 22, 1959 State Board of Equalization letter to a redacted account — earlier cabinet-top ruling directed to be followed; identified as attached but not reproduced in the official PDF
• December 15 San Jose Auditing memorandum — submitted two letters for review; year and copy not provided in the official PDF
• Second unidentified submitted letter — reviewed but not described or reproduced; no authority is reconstructed from it

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/190-1310.pdf

Original ruling text

State of California

Board of Equalization

Memorandum

To:

San Jose – Auditing (RGS:RM)

From:

Headquarters – Tax Counsel (JDP)

190.1310
Sacramento
January 4, 1960

Subject:
Account:

-- -- XX XXXXXX

After reviewing the two letters submitted with your memorandum of December 15 and discussing them with Mr. E. H. Stetson, Tax Counsel, it was determined that the letter dated June 22, 1959, to --- ---, Account ---, copy attached, is to be followed insofar as laminated plastic counter and cabinet tops are concerned. It was determined that a cabinet top is not a fixture. We understand the tops are used in place of ceramic tile and other materials used for cabinet tops, etc. For this reason, we believe that the items should be regarded as materials under Ruling 11 where they are furnished and installed by a specialty contractor after the cabinets have been installed by other contractors. Please indicate in your records and advise Mr. --- --- of the June 22 letter ruling to ---.

Jack D. Paulson