Coast Elevator Co. v. State Board of Equalization

Opinion

CARR, J.

This case presents the question of whether costs for labor and overhead attributable to work performed in the assembly of components of an elevator system prior to attachment to realty are properly subject to the sales tax. We conclude they are and affirm the judgment.

Facts

Appellant Coast Elevator Company (Coast) is a licensed contractor in the field of elevator construction and installation. Coast installs elevator systems *208designed specifically for the buildings in which they operate. The price charged is a lump sum which includes the costs of the system components (which are…