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.­ (accessed Apr. 24, 2025).

Last Updated

Apr. 24, 2025

§ 6007.5’s source at ca​.gov