Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

505.0000 SALES TO THE UNITED STATES AND ITS INSTRUMEN-TALITIES—Regulation 1614

Annotation 505.0060

(a) IN GENERAL—AGENCIES QUALIFYING FOR SALES TAX EXEMPTION

505.0060 Amtrak. Although not a United States instrumentality, Amtrak is exempt from state sales or use taxes pursuant to Federal Law, 45 U.S.C. section 546b. Therefore, sales to Amtrak are exempt from sales or use tax under section 6352. 10/9/91.