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BTLG Table of Contents > Sales and Use Tax Annotations > U > 565.0000 United States Contractors > Annotation 565.0645

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565.0000 United States Contractors

Annotation 565.0645

(b) "Improvements On or To Real Property"

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565.0645 Title Passage Outside California. A United States construction contractor purchases construction materials, fixtures, machinery, and equipment outside California for use on a construction contract inside the state. The contract with the United States provides that title to all property purchased by the contractor passes to the United States upon acquisition by the contractor. No tax is due on the property purchased outside California since title passed to United States at the out-of-state location. 12/7/83.