Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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305.0000 INDIANS

Annotation 305.0006.500

305.0006.500 Chapa De Indian Health Program. Pursuant to Public Law 93–638 Chapa De Indian Health Program is an executive agency of the United States when carrying out the purpose of a contract with the Indian Health Service in connection with Public Law 93–638. As a result, sales of medical equipment to Chapa De are exempt from tax under section 6381(a). 2/5/96.