Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
505.0000 SALES TO THE UNITED STATES AND ITS INSTRUMEN-TALITIES—Regulation 1614
(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.