Fixture classification

Definition

Whether a cabinet is a fixture the shop sells or materials the shop consumes.

Why It Matters

California treats a cabinet as a prefabricated fixture when ninety percent of the direct cost of labor and material is incurred before it is affixed, and a contractor is a retailer of the fixtures it furnishes and installs. The tax is measured differently on each side, a shop selling fixtures needs a seller's permit, and getting it backwards across years of jobs is a successor exposure a buyer inherits. It is measurable from the seller's own invoices, which is what makes it a diligence question.