Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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F

250.0000 FOREIGN CONSULS—Regulation 1619

Annotation 250.0005

(a) SALES TAX

250.0005 Argentine Diplomatic Corp. A taxpayer makes sales of marine fuel to the Argentine Diplomatic Corporation. The fuel is used for operation of Argentine Navy vessels. The sale is taxable unless the purchaser can establish it is entitled to an exemption by furnishing the tax exemption card issued by the U.S. Department of State. 2/9/95.