Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales And Use Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 6010.8

6010.8. "Sale" and "purchase"; alternative energy, deletionadvanced transportation, and advanced manufacturing projects. (a) "Sale" and "purchase," do not include any deletionlease or transfer of title of tangible personal property constituting any project deletionto any participating party. deletionAs 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 Codedeletion and "participating party" deletionhas the meaning specified in subparagraph (B) of paragraph (7) of subdivision (a) of Section 26003 of the Public Resources Code.

(b) This section shall become inoperative on July 1, 2016, and, as of January 1, 2017, is repealed, unless a later enacted statute, that becomes operative on or before January 1, 2017, deletes or extends the dates on which it becomes inoperative and is repealed.

History.—Added by Stats. 1980, Ch. 908, operative January 1, 1981. Stats. 1994, Ch. 1218, in effect January 1, 1995, substituted "and Advanced Transportation" for "Source" after "Energy" in the first sentence. Stats. 2012, Ch. 677 (SB 1128), in effect January 1, 2013, added subdivision letter designation (a) before first paragraph; deleted "transfer of title of tangible personal property constituting any project to the California Alternative Energy and Advanced Transportation Financing Authority by any participating party, nor any" after "not include any", deleted "by the authority" after "constituting any project", deleted "when the transfer or lease is made pursuant to Division 16 (commencing with Section 26000)" after "participating party"; created new second sentence beginning with " As used in this . . . Section 26003" before "of the Public", deleted "The terms "project"" after "Public Resources", substituted "has the meaning. . . subdivision (a) of" for "as used in this section have the same meanings as in" after "and ‘participating party’" in subdivision (a); and added subdivision (b).

Text of Section Operative July 1, 2016.

6010.8. "Sale" and "purchase"; alternative energy and advanced transportation projects. (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 July 1, 2016.

History.—Added by Stats. 2012, Ch. 677 (SB 1128), operative July 1, 2016.