Sales and use tax.

The Sales and Use Tax Law imposes a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. That law includes as a retail sale, a sale of tangible personal property to a contractor or subcontractor for use in the performance of construction contracts with the United States. This bill would make a technical, nonsubstantive change to those provisions.