Were complete prefabricated fiberglass shower stalls materials or fixtures?
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This page answers the general question as of 1967. Ask about yours and see what current California tax law says, with citations.
Plain-English summary
Complete prefabricated fiberglass shower stalls, including their walls and floors, were plumbing fixtures.
Installation permanently bonded the walls to framing, placed the base on a poured plaster bed, and drilled the unit for faucets and the spray head. The fact that the stall sat against unfinished interior walls did not control.
The whole unit retained its identity as an accessory to the building after installation, much like a bathtub, and handled water carried through the building's plumbing. It therefore qualified as a fixture rather than material.
Common questions
Did the unit lose its identity when installed?
No. That retained identity supported fixture treatment.
Did placement against unfinished walls make it material?
No.
What building function did the unit serve?
It handled water delivered and removed through the structure's plumbing.
Citations and references
- Former California Sales and Use Tax Ruling 11(c) and (d) — plumbing-fixture classification and tax treatment applied to the prefabricated stalls
- November 2 representative letter — questioned a determination of tax on the client's fiberglass shower-stall sales; year and separate request not supplied in the official PDF
- Enclosed copy of former Sales and Use Tax Ruling 11 — identified as an enclosure; 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/190-2160.pdf
Original ruling text
STATE OF CALIFORNIA
190.2160
STATE BOARD OF EQUALIZATION
November 30, 1967
--- --- ----- --- ----- --- --Gentlemen:
In your letter of November 2 you question a determination of tax on the sales of fiberglass shower stalls by your client “K”. The facts, as we understand them, are that “K” prefabricates a complete fiberglass shower stall including walls and floor. The units are installed by permanently bonding the walls to the framing with the base laid on a poured plaster bed. Holes are then drilled in one wall to accommodate faucets and the spray head. The fact that the shower unit is placed against unfinished interior walls is not controlling. We still must look to the language contained in Ruling 11, copy enclosed, to determine the nature of your product. The entire prefabricated unit does not lose its identification as an accessory to a building upon installation. If removed, there would be no greater effect on the building structure than would occur if a bath tub were to be removed. The entire unit is used to handle the input and output of water carried in the plumbing of the structure. Therefore, the stalls are plumbing fixtures as explained in Ruling 11 and the tax liability is governed by paragraph (c) and (d). If you have further questions, please feel free to write. Very truly yours,
T. P. Putnam
Tax Counsel
By
A. Wells Petersen
AWP:lt
[1b]
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