California Revenue and Taxation Code

§ 6369.7

RTC § 6369.7 Effective Jan 1, 2022Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

(a)On and after January 1, 2019, and before January 1, 2025, there are exempted from the taxes imposed by this part the gross receipts from the sale of, and the storage, use, or other consumption in this state of, building materials and supplies purchased by a qualified person for use by that qualified person in the construction of a qualified facility.

(b)For the purposes of this section, the following definitions apply:

(1)(A) “Building materials and supplies” includes any machinery, equipment, materials, accessories, appliances, contrivances, furniture, fixtures, and all technical equipment or other tangible personal property of any other nature or description that meet all of the following:

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Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 13. (SB 824) Effective January 1, 2022.