Ezel / Tax Rulings / CA

Did a removable and replaceable diving board remain a fixture?

Short answer Yes. Its expected replacement when broken, worn, or unsuitable showed that it retained identity as an accessory rather than becoming an inseparable part of the diving-board stand.
State
CA
Ruling
Annotation 190.1460
Tax type
Sales and Use Tax
Issued
1965-03-02
Issued by
California State Board of Equalization
Requested by
San Bernardino Auditing
Topics
swimming pools fixtures
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1965. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1965
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This March 2, 1965 internal memorandum gives a general classification for diving boards typically secured to stands with U-bolts and expected to be replaced when broken, worn, or unsuitable to an owner's diving style. The result depends on the board retaining identity apart from the completed stand. Differently integrated pool components require their own current-law analysis.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Typical diving boards secured to stands with U-bolts were fixtures even though they could be removed and replaced.

Expected replacement when a board broke, wore out, or no longer suited the owner's diving style showed that the board retained its identity. It was an accessory to, rather than an inseparable part of, the completed diving-board stand.

Common questions

Did removability prevent fixture status?

No.

Why did replaceability support fixture treatment?

It showed that the board retained a separate identity as an accessory after installation.

Citations and references

  • Former Board Ruling 11 — fixture framework referenced in the memorandum's subject

Source

Original ruling text

State of California

Board of Equalization

Memorandum

To:

San Bernardino – Auditing (RLL)

From:

Tax Counsel (PRD) - Headquarters

Subject:

Rule 11 – Diving Boards

190.1460

Date:

March 2, 1965

It is our general understanding that most diving boards are considered replaceable, and that they are usually secured to the diving board stand by means of “U” bolts, and can be removed and replaced with different boards. Since it can be expected that any particular diving board will be replaced should it be broken or worn or be unsuitable to the owner’s diving style, it would seem that such diving boards are fixtures since they are not inseparable parts of the completed structure of the diving board stand.

PRD:ls

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