Were sectional portable incinerators assembled on the buyer's property fixtures or equipment?

Short answer They were fixtures under the illustrations submitted to Tax Counsel, despite being described as portable and assembled from sections at the purchaser's site.

State

Ruling

Annotation 190.1720

Tax type

Sales and Use Tax

Issued

1956-06-12

Issued by

California State Board of Equalization

Requested by

A--- C---

Topics

jobsite assembly fixtures equipment

Source

View Original PDF

Apply this to your situation

This page answers the general question as of 1956. Ask about yours and see what current California tax law says, with citations.

Disclaimer: This June 12, 1956 Associate Tax Counsel letter is brief and relies on a requester letter and descriptive illustrations that are not included in the official PDF; the enclosed copy of former Ruling 11 also is not reproduced there. It classifies the depicted portable sectional incinerators assembled at the purchaser's property as fixtures. Different incinerator sizes, foundations, mobility, assembly, or environmental systems 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

The depicted portable-type incinerators were fixtures for sales-tax purposes even though they were sectional and assembled on the purchaser's property.

The official letter does not reproduce the descriptive illustrations on which the classification was based.

Common questions

Did the word portable make the units equipment?

No.

Did onsite sectional assembly prevent fixture status?

No.

Are the product illustrations available in the source?

No. The letter says they were examined but the official PDF does not include them.

Citations and references

Former California Sales and Use Tax Ruling 11 — fixture and material definitions and examples applied; a copy was identified as enclosed but is not reproduced in the official PDF
Requester inquiry and letter — manufacture and sale of portable sectional incinerators assembled on purchasers' property identified as the inquiry answered; not reproduced in the official PDF
Descriptive illustrations forwarded with the requester letter — examined and relied upon to classify the depicted incinerators as fixtures; 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/190-1720.pdf

Original ruling text

190.1720

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

June 12, 1956

A--- C--XXXX Xth ----- XX, California
Attention:

Mr. L--- A---

Gentlemen:
We regret the delay in replying to your inquiry concerning the manufacture and sale of portable type incinerators which are sectional and are assembled on the purchaser’s property. You specifically asked whether these incinerators should be classified as fixtures or equipment for sales tax purposes. Enclosed is Sales and Use Tax Ruling 11, containing definitions and examples of fixtures and materials. After examination of the descriptive illustrations forwarded with your letter, it is our opinion that the incinerators depicted therein are fixtures. If we may be of further assistance, please advise. Very truly yours,

Bill Holden
Associate Tax Counsel

JJD:tl
Enclosure
cc:

Oakland - Auditing

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