Rev. & Tax. Code, § 6010.8 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 6010.8
Not yet in force
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.
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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(c) This section shall remain in effect only until January 1, 2028, and as of that date is repealed.
Notes and commentary — not statutory text
History
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 Repealed as of January 1, 2028, by its own provisions.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.
History (not yet in force)
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.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6010.8.
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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