Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6010.8 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 6010.8

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2025-10-01
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) (1) “Sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any participating party.

Citator

Cal. Rev. & Tax. Code § 6010.8 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

(a) (1) “Sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any participating party.

(2) On and after September 21, 2018, “sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any contractor for use in the performance of a construction contract for the participating party that will use that property as an integral part of the approved project.

(b) As used in this section, “project” has the meaning specified in subparagraph (B) of paragraph (8) of subdivision (a) of Section 26003 of the Public Resources Code and “participating party” has the meaning specified in subparagraph (B) of paragraph (7) of subdivision (a) of Section 26003 of the Public Resources Code.