Were extensive incinerators built on brick and concrete bases with onsite brickwork materials or fixtures?
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This page answers the general question as of 1952. Ask about yours and see what current California tax law says, with citations.
Plain-English summary
The particular incinerators were materials rather than fixtures under former Board Ruling 11.
The decision rested on their physical form and construction method: they were extensive outdoor structures built on brick and concrete bases, and their brickwork was performed at the erection site.
Common questions
Did the letter classify every incinerator as material?
No. It addressed the particular structures described in the request and shown in photographs.
What facts supported material treatment?
Their extensive size, brick-and-concrete bases, and onsite brickwork.
Citations and references
- Former California Sales and Use Tax Ruling 11 — historical material-versus-fixture classification of the particular incinerators applied
- Requester letters dated October 18 and November 25, as identified in the heading, and August 21, as identified in the body — incinerator facts and the requester's proposed material classification described; not reproduced in the official PDF
- Accompanying photographs — extensive outdoor incinerators on brick and concrete bases with apparent jobsite brickwork shown, examined, and relied upon; 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/190-1760.pdf
Original ruling text
190.1760
STATE OF CALIFORNIA
STATE BOARD OF EQUALIZATION
December 3, 1952
Your letters of October 18
And November 25
Dear Mr. ---:
You inquire whether the incinerator mentioned in your letter of August 21 might not more properly be regarded as “materials” rather than as “fixtures” under Ruling 11. As is indicated by your letter and the accompanying photographs, these incinerators are extensive outdoor structures built on a brick and concrete base. It appears that the brick work is done at the erection site. After examination of this evidence it appears to us that you are entirely correct in your view that these particular incinerators may properly be regarded as materials under Ruling 11. Very truly yours,
W. W. Mangels
Assistant Counsel
WWM:ja
cc:
Los Angeles – Tax Administrator
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