DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 1. General Provisions and Definitions 6001-6024
§ 6010.8 (operative January 1, 2021)
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
(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, 2021.
(Amended (as added by Stats. 2012, Ch. 677, Sec. 36) by Stats. 2015, Ch. 788, Sec. 6. (AB 1269) Effective January 1, 2016. Section operative January 1, 2021, by its own provisions.)
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