Cal. RTC § 6010.8
This is the official text of Cal. RTC § 6010.8, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
[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 Repealed as of January 1, 2028, by its own provisions.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.]
(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(c) This section shall remain in effect only until January 1, 2028, and as of that date is repealed.
[Amended (as amended by Stats. 2019, Ch. 690, Sec. 15) by Stats. 2025, Ch. 211, Sec. 7. (SB 86) Effective October 1, 2025. Operative January 1, 2028, by its own provisions.]
(a) “Sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any participating party. As used in this section, “project” has the meaning specified in subparagraph (B) of paragraph (7) of subdivision (a) of Section 26003 of the Public Resources Code and “participating party” has the meaning specified in subparagraph (B) of paragraph (6) of subdivision (a) of Section 26003 of the Public Resources Code.
(b) This section shall become operative on January 1, 2028.
(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.
[Amended (as amended by Stats. 2019, Ch. 690, Sec. 15) by Stats. 2025, Ch. 211, Sec. 7. (SB 86) Effective October 1, 2025. Operative January 1, 2028, by its own provisions.]
(a) “Sale” and “purchase” do not include any lease or transfer of title of tangible personal property constituting any project to any participating party. As used in this section, “project” has the meaning specified in subparagraph (B) of paragraph (7) of subdivision (a) of Section 26003 of the Public Resources Code and “participating party” has the meaning specified in subparagraph (B) of paragraph (6) of subdivision (a) of Section 26003 of the Public Resources Code.
(b) This section shall become operative on January 1, 2028.
Status: in_force · Read it on the official government site
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