Section 6384 Of Article 2. Exemptions From Sales Tax From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 4. >> Article 2.

. Notwithstanding any other provision of 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 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.