Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6007.5 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 6007.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 6007.5 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
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.