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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
U
565.0000 United States Contractors
Annotation 565.0025
(a) In General
565.0025 Construction Contracts. The Lockheed and Aerospace court cases only pertain to United States supply contracts and not to construction contracts. Accordingly, Revenue and Taxation Code section 6007.5 and 6384 are valid and controlling with respect to the application of tax to United States Construction contracts. 2/21/92.