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  5. 186 Cal.App.3d 206 (1986)
 

COAST ELEVATOR CO. v. STATE BD. OF EQUALIZATION

Docket No. 24362.

186 Cal.App.3d 206 (1986)

230 Cal. Rptr. 376

COAST ELEVATOR COMPANY, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Third District.

September 2, 1986.

Attorney(s) appearing for the Case

COUNSEL

Joel T. Guthrie, Countryman & McDaniel, Donald E. Oliver, F. Earl Bandy and Gayle A. Gutekunst for Plaintiff and Appellant.

John K. Van de Kamp, Attorney General, Charles C. Kobayashi, Assistant Attorney General, Robert F. Tyler and Edward P. Hollingshead, Deputy Attorneys General, for Defendant and Respondent.

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...

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