Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
250.0000 FOREIGN CONSULS—Regulation 1619
(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.