Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
S
505.0000 SALES TO THE UNITED STATES AND ITS INSTRUMEN-TALITIES—Regulation 1614 (View entire section)
(a) IN GENERAL—AGENCIES QUALIFYING FOR SALES TAX EXEMPTION
- 505.0020 Aero Clubs.
- 505.0025 Agent of the National Potato Board.
- 505.0040 Air Base Skeet and Trap Club.
- 505.0045 Air Force Academy Athletic Association.
- 505.0060 Amtrak.
- 505.0070 Car Rentals by Federal Employees.
- 505.0071 Catering Functions for Groups from the Federal Government.
- 505.0072 Checks Sold by a Federal Credit Union.
- 505.0073 Chapa De Indian Health Program.
- 505.0075 Civil Air Patrol.
- 505.0080 Civilian Welfare Funds.
- 505.0100 County Agricultural Conservation Association.
- 505.0115 Employee's Reimbursable Expenses.
- 505.0118 Fannie Mae.
- 505.0119 Farm Credit Banks.
- 505.0120 Farmers—Soil Conservation Act.
- 505.0140 Federal Housing Administration.
- 505.0160 Federal Housing Administration—FHA-Owned Property and Funds.
- 505.0175 Federal Public Defenders of San Diego—Resales to U.S. Government.
- 505.0190 Federal Savings and Loan Associations.
- 505.0192 Federal Savings and Loan Insurance Corporation.
- 505.0200 "General Agent" for an Instrumentality of the United States.
- 505.0220 Guam.
- 505.0223 Installation Club System.
- 505.0225 Instrumentalities of the United States.
- 505.0226 Instrumentalities of the United States.
- 505.0230 Job Corps Centers.
- 505.0235 Leases to Government Contractor.
- 505.0240 Military Food Contracts.
- 505.0250 National Committee for Employer Support of the Guard and Reserve.
- 505.0260 National Guard.
- 505.0270 National Potato Promotion Board (NPPB).
- 505.0300 Post Restaurants and Cafeteria Associations.
- 505.0325 Red Cross Disbursing Orders.
- 505.0330 Resolution Trust Corporation (RTC).
- 505.0332 Sales by the American Red Cross.
- 505.0333 Sales of Equipment to Office of a Former President.
- 505.0335 Service Corps of Retired Executives (SCORE).
- 505.0340 Smithsonian Institution.
- 505.0345 Southern California District Export Council.
- 505.0350 Trustee in Bankruptcy as Federal Instrumentality.
- 505.0356 Uniforms Paid from Employees' Uniform Allowances.
- 505.0360 Unincorporated Agencies or Instrumentalities.
- 505.0362 United States Holocaust Memorial Council.
- 505.0362.120 United States Information Agency (USIA).
(b) AGENCIES NOT QUALIFYING FOR EXEMPTION
- 505.0377 Alameda Officers' Wives Club (AOWC).
- 505.0380 American Legion Posts.
- 505.0413 California Army National Guard.
- 505.0420 Community Action Organizations.
- 505.0440 District Agricultural Association.
- 505.0480 Irrigation Districts,
- 505.0518 Legal Services Corporation.
- 505.0520 Legal Services Foundation.
- 505.0530 Members of the House of Representatives.
- 505.0535 Merged Association.
- 505.0540 National Guard.
- 505.0560 National Guard Unit Funds.
- 505.0580 Navy Relief Societies.
- 505.0590 Pilot Training.
- 505.0600 Raisin Advisory Board and California Avocado Commission.
- 505.0602 Regional Rail Commission.
- 505.0605 Sale to Law Firm—Not U.S. Government.
- 505.0608 Sales to the U.S. Government.
(c) STATE OR LOCAL AGENCIES RECEIVING FEDERAL FUNDS
- 505.0660 Generally.
- 505.0680 Generally.
- 505.0700 Housing Authority of Long Beach City.
- 505.0720 National Guard.
- 505.0730 Puerto Rico.
- 505.0740 R.O.T.C. Uniforms.
- 505.0746 Railroad Track Components.
- 505.0750. San Francisco Peer Review.
- 505.0754 State Agency.
(d) VETERANS' ADMINISTRATION PROGRAMS
- 505.0760 Autos—Sale of—to Amputee Veterans.
- 505.0780 Drugs and Supplies.
- 505.0800 Drugs and Supplies.
- 505.0810 Veterans' Administration Volunteer Service Advisory Committee
- 505.0814 Veterans Service Organizations.