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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 565.0688
(b) "Improvements On or To Real Property"
565.0688 U.S. Title Clauses. Pursuant to section 6007.5 U.S. contractors are consumers of materials and fixtures which they furnish and install in the performance of a contract with the U.S. for improvement of realty located in California. Contract provisions purporting to transfer title to property to the U.S. upon acquisition by the contractor are ineffective as to construction materials and fixtures purchased in California. 11/2/93.