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PUBLIC REVENUES - REGULATIONS Piping, valves, and pipe fittings Plaster Power poles, towers, and lines Putty Reinforcing mesh Roofing Sand Sheet metal Steel Stone Stucco Tile Wall coping Wallboard Wallpaper Wall-to-wall carpeting (when affixed to the floor) Weather stripping Windows Window screens Wire netting and screen Wood preserver Appendix B The following is a list of typical items regarded as fixtures: Air conditioning units Awnings Burglar alarm and fire alarm fixtures Cabinets, counters, and lockers (prefabricated) Cranes 1 (including moving parts of cranes) affixed or annexed to a building, structure or fixed work Electric generators (affixed to and accessory to a building, structure or fixed works) Elevators, hoists, and conveying units Furnaces, boilers, and heating units Lighting fixtures Plumbing fixtures Refrigeration units Signs Television antennas Transformers and switchgear Vault doors and equipment Venetian blinds Appendix C The following are lists of typical items regarded as: Machinery and Equipment Drill presses Electric generators (unaffixed, or, if affixed, which meet the requirements of subparagraph (a)(6)) Lathes Machine tools Printing presses Not Machinery or Equipment Fixtures and materials as defined in this regulation Wiring, piping, etc., used as a source of power, water, etc., for machinery and equipment Radio transmission antennas Large tanks (i.e., over 500 barrel capacity) Fire alarm systems Street light standards Cooling towers other than small prefabricated cooling units § 1610.2. Mobilehomes and Commercial Coaches (a) Definitions. For purposes of this regulation, the following definitions govern: (1) “Mobilehome” means a structure transportable in one or more sections, designed and equipped to contain not more than two dwelling units to be used with or without a foundation system. A “dwelling unit” consists of one or more habitable rooms which are designed to be occupied by one family with facilities for living, sleeping, cooking, eating, and sanitation. “Mobilehome” does not include a recreational vehicle, commercial coach, or factory built housing as defined in Section 19971 of the Health and Safety Code. (2) “Commercial Coach” means a structure transportable in one or more sections, designed and equipped for human occupancy for industrial, professional, or commercial purposes, which is required to be moved under permit, and shall include a trailer coach. “Trailer coach” means a vehicle, other than a motor vehicle, designed for human habitation, or human occupancy for industrial, professional, or commercial purposes, for carrying property on its own structure, and for 158
PUBLIC REVENUES - REGULATIONS being drawn by a motor vehicle. (3) “Used Mobilehome” means a mobilehome that was previously sold and registered or titled with the Department of Housing and Community Development, or with an appropriate agency or authority, or any other state, District of Columbia, territory or possession of the United States or a foreign state, province, or country. (4) “Current Recognized Value Guide” means (1) the Kelley Blue Book Manufactured Housing and Mobilehome Guide or (2) the National Automobile Dealer Association’s (NADA) Mobilehome Manufactured Housing Appraisal Guide, which is the current guide for the period in which the sale, storage, use or other consumption occurs. (b) Basic Application of Tax. (1) General Exemptions. (A) Sales Tax. Sales tax does not apply to sales of mobilehomes or commercial coaches required to be annually registered under the Health and Safety Code when the retailer (as defined in Revenue and Taxation Code Section 6275) is not licensed pursuant to the Health and Safety Code as a manufacturer, manufacturer branch, dealer, dealer branch, distributor, distributor branch, representative, or representative branch. Generally, where sales tax does not apply to the sale, unless the transaction is also exempt from the use tax as provided in subdivision (b)(1)(B) below, use tax applies to the purchase of the mobilehome or commercial coach. The purchaser is required to pay the use tax to the Department of Housing and Community Development at the time of making application for registration. (For explanation regarding payment of tax by purchaser, see subdivision (c) below.) (B) Sales and Use Tax. Neither sales tax nor use tax applies to the sale or use of: 1. Mobilehomes and commercial coaches sold by the parent, grandparent, child, grandchild, or spouse of the purchaser, or by the brother or sister of the purchaser if both are under the age of 18 and are related by blood or adoption, where the seller is not engaged in the business of selling the type of property for which the exemption is claimed. Claimants of this exemption must submit satisfactory evidence of relationship. 2. Mobilehomes and commercial coaches when included in any transfer of all or substantially all of the property held or used in the course of business activities of the transferor and when after the transfer the real and ultimate ownership remains substantially similar. 3. Used mobilehomes which are subject to property tax pursuant to Part 13 (commencing with Section 5800) of Division 1 of the Revenue and Taxation Code at the time of sale. (2) Fees. The “gross receipts” from the retailer's sale of a mobilehome and the “sales price” of a mobilehome stored, used, or otherwise consumed in this State does not include separately stated escrow fees or registration fees charged in connection with the sale of any mobilehome. (3) New Mobilehomes. (A) In General. Generally, unless the transaction qualifies as a sale for occupancy as a residence, or is otherwise exempt, tax applies to the gross receipts from the sale of a new mobilehome to the same extent as sales of other tangible personal property. See subdivision (b)(3)(B) below for special rules applicable to sales of new mobilehomes for occupancy as residences. (B) Mobilehomes Sold for Occupancy as a Residence. A mobilehome dealer is the “retailer-consumer” of any new mobilehome sold to the customer for occupancy as a residence if the transaction would otherwise have been subject to the sales tax and the mobilehome is thereafter subject to local property taxation. For a description of the conditions under which a mobilehome dealer may tender a resale certificate to a supplier, see Regulation 1668(h). 1. Measure of Tax. The retailer-consumer is required to declare and pay tax at 75 percent of the retailerconsumer's purchase price for the period in which the qualifying sale is made to a customer. A qualifying sale is one in which the customer certifies to the retailer-consumer at the time of sale that the mobilehome is being acquired for occupancy as a residence. The retailer-consumer is not authorized to separately bill the customer for tax reimbursement. The applicable percentage of the purchase price applies to all items which the retailer-consumer has purchased and affixed as an integral part of the mobilehome prior to sale, or pursuant to the contract of sale, such as carpeting, wall paneling, room partitions, and built-in appliances. Operative January 1, 1985, for purposes of this regulation, draperies and freestanding refrigerators and ranges shall be considered an integral part of a mobilehome. If these items are not included in the price of the mobilehome when acquired by the retailer-consumer, they must be included when computing the total amount subject to tax. The retailer-consumer's purchase price of these items also must include any labor charges for affixing the property when the labor is performed by other than the retailer-consumer. A mobilehome dealer is the retailer of certain other items which are not an integral part of the mobilehome, such as furniture. The mobilehome dealer is also the retailer of mobilehome accessories, such as window awnings, skirting, and air conditioning units, provided these items are not affixed to a mobilehome situated on a permanent foundation or directly affixed to realty. Tax is due on the entire retail selling price to the customer. 2. Certification of Exemption. If a purchaser certifies in writing at the time of the sale that the mobilehome will be used in a manner or for a purpose entitling the retailer to report tax on the transaction based on 75 percent of the retailer's purchase price and subsequently uses the property in some other manner or for some other purpose not qualifying for the exemption, then the purchaser shall be liable for payment of tax measured by the entire sales price or gross receipts from the sale less an amount of equal to 75 percent of the sales price or gross receipts from the sale of the mobilehome to the retailer. 159
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