Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
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
505.0075 Civil Air Patrol. Sales to the Civil Air Patrol (CAP) are exempt from sales tax because the CAP is an instrumentality of the United States for purposes of immunity from state taxation. 8/19/87.