Revenue and Taxation 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.

Source: Section 6007.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6007.5. (updated Jan. 1, 1955; accessed Jun. 30, 2025).

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Jun. 30, 2025

§ 6007.5's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_6007.5

Original Source: Section 6007.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6007.5. (last accessed May 12, 2025).