Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 1. General Provisions and Definitions

Section 6012.6

6012.6. Factory-built school building. (a) For the purposes of this part, "gross receipts" from the sale of a factory-built school building, and the "sales price" of a factory-built school building, sold or stored, used, or otherwise consumed in this state shall be 40 percent of the sales price of the factory-built school building to the consumer.

(b) For purposes of this section, "factory-built school building" means any building designed in compliance with state laws for school construction and approved by the structural safety section in the Office of the State Architect, which is either wholly manufactured or is in substantial part manufactured at an offsite location , to be assembled, erected, or installed on a site owned or leased by a school district or a community college district.

(c) For purposes of this section, the place of sale or purchase of a factorybuilt school building is the place of business of the retailer of the factorybuilt school building as provided in Section 7205, regardless of whether sale of the building includes installation or whether the building is placed upon a permanent foundation.

History—Added by Stats. 1989, Ch. 816, in effect September 26, 1989. Stats. 1990, Ch. 763, in effect September 13, 1990, deleted "or intended for use as a school building, as defined in Sections 39214 and 81165 of the Education Code" and added "in compliance … State Architect" after "building designed", deleted "in accordance with standards prescribed by the Department of General Services or the Department of Housing and Community Development" after "offsite location", and substituted "site owned … district", for "school site", in subdivision (b), and deleted subdivision (d) which provided, "If a purchaser certifies in writing to the retailer that the factory-built school building purchased will be consumed in a manner or for a purpose entitling the retailer to exclude 60 percent of the gross receipts or sales price from the measure of tax, and uses the property in some other manner or for some other purpose, the purchaser shall be liable for payment of tax measured by 60 percent of the sales price."