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Chapter 4. Sales and Use Tax›Article 2. Contractors and Subcontractors

§ 1521.5. Construction Contractor Exemption from Increase in Rate of State Sales and…

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/ID4BA52134C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: 7051, Revenue and Taxation Code. Reference: Sections 6051, 6201, Revenue and Taxation Code; Section 36, Statutes 1972, Chapter 1406; and Statutes 1973, Chapter 208, as amended by Statutes 1974, Chapter 259. Construction Contractors, see Regulation 1521. United States Contractors, see Regulation 1615. Records, see Regulation 1698.

History

  1. Amendment of subsections (a), (b), and (c) filed 6-14-74 as an emergency; effective upon filing (Register 74, No. 24). For prior history, see Register 73, No. 39.

  2. Amendment of subsections (a), (b) and (c) refiled 6-18-74 as an emergency; effective upon filing (Register 74, No. 4).

  3. Certificate of Compliance filed 8-7-74 (Register 74, No. 32).

  4. Repealer filed 7-20-82; effective thirtieth day thereafter (Register 82, No. 30).

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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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