Ezel / Tax Rulings / CA

Was a large wrought-iron gate fabricated offsite and installed on concrete-embedded posts a material or a fixture?

Short answer It was material. The Board treated the 7-foot-6-inch by 20-foot-1¼-inch gate like fencing or doors despite offsite fabrication and unit installation.
State
CA
Ruling
Annotation 190.2402
Tax type
Sales and Use Tax
Issued
1991-09-20
Issued by
California State Board of Equalization
Requested by
Wrought-iron gate contractor
Topics
fencing doors construction contractors materials offsite fabrication
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1991. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1991
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: The official source letter is dated September 20, 1991, although CDTFA's annotation metadata supplied December 20, 1991; this page uses the document's own date. The August 29 request is identified but not reproduced in the official PDF. The conclusion assumes the stated gate dimensions and posts embedded in concrete. Design, installation, contractual duty, later regulation changes, and current law can change classification.
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 Board classified the ornamented wrought-iron gate as construction material. The gate measured 7 feet 6 inches high by 20 feet 1¼ inches wide and was mounted on posts embedded in concrete.

The Board treated gates of that kind as fencing or doors. Offsite fabrication and installation as a single unit did not change the classification.

Common questions

Was the gate a fixture?

No.

Did offsite fabrication change the result?

No.

What classification applied?

Material, like fencing or doors.

Citations and references

  • California Code of Regulations, title 18, section 1521 — material-versus-fixture classification requested and applied
  • August 29, 1991 taxpayer letter to David Levine — asked whether the ornamented wrought-iron gate was materials or fixtures; request summarized and answered but not reproduced in the official PDF

Source

Original ruling text

190.2402

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION
1020 N STREET, SACRAMENTO, CALIFORNIA
(P.O. BOX 942879, SACRAMENTO, CALIFORNIA 94279-0001)
(916) 445-2723

September 20, 1991

Mr. P--- T. C--Vice President
A--- S--- T--- C---, Incorporated
XXXX ---- Road, Suite XXX
---, CA XXXXX
Dear Mr. C---:
This is in response to your letter of August 29, 1991, which was addressed to
Mr. David Levine.
You inquire as to whether the Board considers a wrought-iron, ornamented gate to
be “materials” or “fixtures” under our Regulation 1521.
The gate in question is 7′ 6″ high and 20′ 1 1/4″ wide and is mounted on posts
embedded in concrete. We would consider such gates to be “fencing” or “doors” and therefore
“materials,” even though the gates are obviously fabricated offsite and installed as a unit.
We apologize for the delay in our reply.
Very truly yours,

Gary J. Jugum
Assistant Chief Counsel

GJJ:sr
cc:

Mr. David H. Levine

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