Construction contractors in California who sell or lease tangible personal property, which the law defines as an item that can be seen, weighed, measured, felt, or touched, are generally required to register with us for a seller's permit.
Taxable IncomeRate $0 – $21,512 1.00% $21,512 – $50,998 2.00% $50,998 – $80,490 4.00% $80,490 – $111,732 6.00%5 more rows
Many sellers believe there is a general exemption from sales tax for labor charges. However, in California many types of labor charges are subject to tax. Tax applies to charges for producing, fabricating, or processing tangible personal property for your customers.