California’s Sales and Use Tax Law, under Regulation 1521, draws a clear line between materials and fixtures in construction contracts. Contractors are treated as consumers when purchasing materials—paying sales tax upfront—and as retailers when selling fixtures—charging tax to clients at cost. Importantly, labor for installation remains non‑taxable. The regulation also excludes machinery and equipment from contract scope unless sold separately, with unique rules for government contracts ensuring tax consistency. Court rulings like General Electric Co. v. State Bd. of Equalization continue to affirm this framework.

Apricity Law is pleased to welcome Audren Tawaji and Brian Francis to its growing legal team. Audren joins as Of Counsel, bringing over a decade of experience in real estate, business law, and estate planning. Brian joins as Senior Attorney, with a proven track record in estate planning, probate litigation, and real estate matters. Their addition enhances Apricity Law’s continued commitment to practical, client-focused legal guidance throughout California and Nevada.

Before you invest in scaling your business, make sure your intellectual property is protected. Learn six key strategies to secure your brand, content, and inventions.

When a contract goes wrong, timing matters. Learn what California business owners should do in the first 7 days of a contract dispute — before mistakes damage your legal position.

Too many California contractors use contracts that fail to protect them. Discover five common mistakes we see in construction agreements — and how to fix them before they lead to payment delays, liability, or lawsuits.

A corporation's structure includes shareholders, a board of directors, and executive officers. This layered governance model offers oversight, flexibility, and legal protection. Learn how these roles work together and what to consider if you’re forming a corporation.