California Revenue and Taxation Code
§ 6007.5
RTC § 6007.5Div. 2 · Part 1 · Ch. 1
Statute text
View on leginfo.ca.govA 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.
Legislative history
Added by Stats. 1955, Ch. 795.