Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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135.0000 BANKS AND INSURANCE COMPANIES—Regulation 1567

Annotation 135.0322

135.0322 Person—State-Chartered Credit Unions. Sales by other states and their political subdivisions are not subject to sales or use tax because such entities are not included in the section 6005 definition of "person." However, credit unions chartered by other states are not instrumentalities of those states. They are persons that could be sellers and therefore retailers if they make retail sales of tangible personal property to consumers in this state. Credit unions chartered by this state are also persons whose retail sales are subject to tax. 12/14/94.