Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

165.0000 CHARITABLE ORGANIZATIONS—Regulation 1570

Annotation 165.0601

165.0601 "Welfare Exemption" from Property Taxation. The fact that a charitable organization owns no taxable property on which it could claim "welfare exemption" does not bar the organization from otherwise qualifying for the sales and use tax exemption provided by Regulation 1570. However, the organization must be one which would qualify for the exemption if it did own property. 5/30/90.