{"data":{"id":"us-ca/rtc-6007.5","jurisdiction":"us-ca","citation":"RTC § 6007.5","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"219ed095fc7efdf2f50275c13090f5fafb1814a544681ed74e80767e6b82deae","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-6007","next":"us-ca/rtc-6008"},"notice":"GroundRules: Original legal text. Not legal advice."}