GroundRules
RTC § 6007.5
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 1. SALES AND USE TAXES [6001. - 7176.]
- CHAPTER 1. General Provisions and Definitions [6001. - 6024.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON