Were exterior solar-control screens materials or fixtures when attached to buildings?

Plain-English summary

Exterior screens designed to reduce direct solar radiation entering a building were materials rather than fixtures.

The screens could form part of a window closure or sit away from the facade on outriggers. Despite those different mounting arrangements, Tax Counsel concluded that their architectural and functional integration with the building supported material classification.

The memorandum expressly described the question as close.

Common questions

Did offset mounting on outriggers make the screens fixtures?

No. Their overall integration with the building controlled.

What function mattered?

Reducing direct solar radiation into the building interior.

Was the classification certain?

No. Tax Counsel called it a close question.

Citations and references

• Former California Sales and Use Tax Ruling 11 — materials-versus-fixtures classification based on architectural and functional building integration applied
• May 21, 1964 San Mateo Subdistrict letter and submitted information — screen-classification request reviewed; not reproduced in the official PDF
• Taxpayer-submitted product literature — solar-control function and installation in window closures or offset from buildings by outriggers or other means reviewed 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/190-1860.pdf

Original ruling text

State of California

Board of Equalization

Memorandum

To:

San Mateo – Subdistrict Administrator (WRP)

From:

Tax Counsel (GAT) – Headquarters

Subject:

W--- A--- Co.
XXX --- Dr.
---, California

190.1860

May 26, 1964

-- - X - XXXX
Now: SZ – XX-XXXXXX

We have reviewed the information submitted together with your letter of May 21, regarding K--- screens. As indicated in the literature which the taxpayer submitted, the function of K--- screens is to minimize direct solar radiation into the interior of buildings. The screens may be set up as part of a window closure or may be offset from the building by outriggers or other means. Although the question is a close one, it is our opinion that K--- screens are of such nature that they become so architecturally and functionally integrated with the buildings to which they are attached that they may properly be regarded as materials rather than fixtures under ruling 11.

GAT:md