CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 1382Introduced by Senator GonzalezFebruary 18, 2022 An act to amend Section 6384 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 1382, as introduced, Gonzalez. Taxation: sales tax: exemptions.Existing law provides that sales and use taxes shall apply to the gross receipts from the sale of any tangible personal property to contractors purchasing that property 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 California.This bill would make nonsubstantive changes to those provisions.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 6384 of the Revenue and Taxation Code is amended to read:6384. Notwithstanding any other provision of law 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 that 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. state.
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 1382Introduced by Senator GonzalezFebruary 18, 2022 An act to amend Section 6384 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 1382, as introduced, Gonzalez. Taxation: sales tax: exemptions.Existing law provides that sales and use taxes shall apply to the gross receipts from the sale of any tangible personal property to contractors purchasing that property 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 California.This bill would make nonsubstantive changes to those provisions.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION
Senate Bill
No. 1382
Introduced by Senator GonzalezFebruary 18, 2022
Introduced by Senator Gonzalez
February 18, 2022
An act to amend Section 6384 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 1382, as introduced, Gonzalez. Taxation: sales tax: exemptions.
Existing law provides that sales and use taxes shall apply to the gross receipts from the sale of any tangible personal property to contractors purchasing that property 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 California.This bill would make nonsubstantive changes to those provisions.
Existing law provides that sales and use taxes shall apply to the gross receipts from the sale of any tangible personal property to contractors purchasing that property 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 California.
This bill would make nonsubstantive changes to those provisions.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 6384 of the Revenue and Taxation Code is amended to read:6384. Notwithstanding any other provision of law 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 that 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. state.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 6384 of the Revenue and Taxation Code is amended to read:6384. Notwithstanding any other provision of law 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 that 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. state.
SECTION 1. Section 6384 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
6384. Notwithstanding any other provision of law 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 that 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. state.
6384. Notwithstanding any other provision of law 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 that 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. state.
6384. Notwithstanding any other provision of law 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 that 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. state.
6384. Notwithstanding any other provision of law 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 that 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. state.