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.
Cal. Rev. & Tax. Code § 6007.5
General Provisions and Definitions
Known as the Sales and Use Tax Law
The act spans §§ 6001–6024 (65 sections).
Applied in 1 court decision — leading case Fischbach & Moore, Inc. v. State Board of Equalization (1981)
Most recently applied in Fischbach & Moore, Inc. v. State Board of Equalization (April 1981)
Added by Stats. 1955, Ch. 795.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.