California Statutes
§ 6384. — 6384. (Amended by Stats. 1955, Ch. 795.)
California § 6384.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 1.PART 1. SALES AND USE TAXES
Ch. 4.CHAPTER 4. Exemptions
Art. 2.ARTICLE 2. Exemptions From Sales Tax
This text of California § 6384. (6384. (Amended by Stats. 1955, Ch. 795.)) 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 § 6384. (2026).
Text
Notwithstanding any other provision of law the tax imposed under this part shall apply to the gross receipts from the sale of any tangible personal property to contractors purchasing such property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the performance of contracts with the United States for the construction of improvements on or to real property in this State.
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Related
United States v. State of California and California State Board of Equalization
932 F.2d 1346 (Ninth Circuit, 1991)
Legislative History
Amended by Stats. 1955, Ch. 795.
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Bluebook (online)
California § 6384., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6384..