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Marginalia
Code · California · Revenue and Taxation Code

§ 6007.5

67 words·~1 min read·/ca/revenue-and-taxation-code/6007-5

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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.
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