Were stationary and large adjustable jalousies materials or fixtures?

Plain-English summary

Stationary jalousies were materials whether arranged vertically or horizontally.

The adjustable jalousies shown in the requester's photographs performed some functions similar to Venetian blinds, ordinarily treated as fixtures. Their size and construction nevertheless made them clearly part of the structure and therefore materials.

Tax Counsel left open the possibility that a much smaller adjustable installation could be a fixture.

Common questions

Were all adjustable jalousies materials?

No. The letter said a much smaller type could be a fixture.

What made the pictured units materials?

Their size and structural construction.

Are the pictures available in the official source?

No.

Citations and references

• Former California Sales and Use Tax Ruling 11 — stationary and depicted large adjustable jalousies as materials, Venetian blinds as fixtures, and possible fixture treatment for much smaller adjustable installations applied
• Requester submission — classification request concerning jalousies the requester manufactured and installed identified; not reproduced in the official PDF
• Submitted photographs — size and construction of adjustable jalousies examined and relied upon to find the depicted units were structural materials; 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/190-1820.pdf

Original ruling text

STATE OF CALIFORNIA

190.1820

STATE BOARD OF EQUALIZATION

August 31, 1955

--- --- ----- --- ----- --- --Gentlemen:
You have submitted pictures of jalousies which you manufacture and install, and request our opinion concerning their classification under Ruling 11. Stationary jalousies, whether vertical or horizontal, fall under the classification “materials”. We have always regarded venetian blinds as “fixtures”. In some ways, adjustable jalousies perform the same function as venetian blinds, but the adjustable jalousies shown in the pictures you have submitted are of such a size and construction that they are clearly part of the structure and are, therefore, “materials”. It would be possible, however, for a small type of installation to be a fixture, but to be so it would have to be very much smaller than the type of installation shown in the pictures you submitted. Very truly yours,

Bill Holden
Associate Tax Counsel

BH:tj