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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 565.0640
(b) "Improvements On or To Real Property"
565.0640 Title—Generator. A Canadian manufacturer of generators has a contract with the U.S. Bureau of Reclamation for supplying and installing generators, which are used to generate hydro electric power, at a project site in Northern California. If title to the generators passed to the federal government while the generators were still in Canada, sales tax would not apply because the sale occurred in Canada. Use tax would not be applicable because the Canadian manufacturer did not have title in California. 12/30/88.