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 250.0200

(b) USE TAX

250.0200 Purchases from Foreign Governments. The use tax does not apply to purchases from foreign governments for the reason that they are not "persons" as defined in section 6005 and the purchases, therefore, are not made from a "retailer." 12/23/54.