Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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250.0000 FOREIGN CONSULS—Regulation 1619

Annotation 250.0080


250.0080 United States Providing Purchase Money. Sale of the vehicle to a foreign government's representative, with the United States Government furnishing the purchase money through AID, is taxable because the sale is not a sale to the United States Government. Even though foreign governments are exempt from payment of use tax, the sale to the foreign government is still taxable since the tax is on the retailer and not on the consumer. The sale cannot qualify as an exempt sale in interstate or foreign commerce, despite the representative's intention of shipping the vehicle to the foreign country, because delivery of the vehicle was made to the foreign government's representative in the state. 10/14/69.