California § 6010.8. (Amended (as amended by Stats. 2019, Ch. 690, Sec. 15) by Stats. 2025, Ch. 211, Sec. 7.)

California Statutes

§ 6010.8. — (Amended (as amended by Stats. 2019, Ch. 690, Sec. 15) by Stats. 2025, Ch. 211, Sec. 7.)

California § 6010.8.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.PART 1. SALES AND USE TAXES

Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 6010.8. ((Amended (as amended by Stats. 2019, Ch. 690, Sec. 15) by Stats. 2025, Ch. 211, Sec. 7.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 6010.8. (2026).

Text

(a)

(1)“Sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any participating party.

(2)On and after September 21, 2018, “sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any contractor for use in the performance of a construction contract for the participating party that will use that property as an integral part of the approved project.

(b)As used in this section, “project” has the meaning specified in subparagraph (B) of paragraph (8) of subdivision (a) of Section 26003 of the Public Resources Code and “participating party” has the meaning specified in subparagraph (B) of paragraph (7) of subdivision (a) of Section 26003 of the Pub

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(a)
(1)
“Sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any participating party.
(2)
On and after September 21, 2018, “sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any contractor for use in the performance of a construction contract for the participating party that will use that property as an integral part of the approved project.
(b)
As used in this section, “project” has the meaning specified in subparagraph (B) of paragraph (8) of
subdivision (a) of Section 26003 of the Public Resources Code and “participating party” has the meaning specified in subparagraph (B) of paragraph (7) of subdivision (a) of Section 26003 of the Public Resources Code.
(c)
This section shall remain in effect only until January 1, 2028, and as of that date is repealed.

Legislative History

Amended (as amended by Stats. 2019, Ch. 690, Sec. 14) by Stats. 2025, Ch. 211, Sec. 6. (SB 86) Effective October 1, 2025. Repealed as of January 1, 2028, by its own provisions. See later operative version, as amended by Sec. 7 of Stats. 2025, Ch. 211.