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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 565.0520
(b) "Improvements On or To Real Property"
565.0520 Repairing Real Property. Sales of tangible personal property to contractors for use in repairing, reconditioning, maintaining, or improving a housing project owned by the Federal Housing Administration are subject to sales tax, pursuant to sections 6007.5 and 6384 of the Revenue and Taxation Code, as sales 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. 7/26/67.