CA SB1007

Exempts building materials and supplies from state sales and use taxes when purchased by qualified persons for constructing military and veteran medical facilities, effective January 1, 2019 through December 31, 2024.

Defines "qualified facilities" as medical facilities or temporary residential facilities for patients' families located on U.S. military bases in California or U.S. Department of Veterans Affairs medical centers in California.

Allows exemptions only for qualified nonprofit organizations (501(c)(3) tax-exempt entities) and their contractors/subcontractors constructing facilities as gifts to the Department of Defense or Department of Veterans Affairs.

Exemption period is limited to sales occurring after the Department of Defense or Department of Veterans Affairs accepts the nonprofit's construction offer and before the completed facility is accepted.

State shall not reimburse cities and counties for sales and use tax revenue losses resulting from this exemption, contrary to normal reimbursement requirements.