Cal. Rev. & Tax. Code § 6007.5
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 6007.5