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Business Taxes Law Guide—Revision 2024

Sales And Use Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 4. Sales and Use Tax

Article 2. Contractors and Subcontractors

Regulation 1521.5


Regulation 1521.5. Construction Contractor Exemption From Increase in Rate of State Sales and Use Taxes.

[Repealed May 4, 1982, effective August 19, 1982.]