CA Rev & Tax Code Section 6007.5

A sale of tangible personal property to a contractor or subcontractor for use in the performance of contracts with the United States for the construction of improvements on or to real property in this State is a retail sale. The gross receipts from such a sale or the sales price of property so sold shall be included in the measure of the taxes imposed by this part.
Last Updated

Aug. 19, 2023

§ 6007.5’s source at ca​.gov