# Fixture classification

A term used when buying finish carpentry.

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

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.

Part of: Buying a Finish Carpentry Business (https://searchspheresource.com/guides/buying-a-finish-carpentry-business)

Source: https://searchspheresource.com/guides/buying-a-finish-carpentry-business/terms/fixture-classification
Not dated: The same editorial definitions as the glossary, inside a trade.

Site index for machines: https://searchspheresource.com/llms.txt