Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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165.0000 CHARITABLE ORGANIZATIONS—Regulation 1570

Annotation 165.0070

165.0070 Industry Associations. Generally, industry associations do not qualify as charitable organizations under Regulation 1570 and are not exempt from tax. Even if they make donations of property to needy persons, they are not primarily engaged in the relief of poverty and distress as required by Regulation 1570. 6/14/94.