Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

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

Annotation 505.0080

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

505.0080 Civilian Welfare Funds. Civilian Welfare Funds at Air Force bases, if properly conducted and operated in accordance with Air Force regulations, are unincorporated instrumentalities of the United States, and sales to such funds are exempt from tax. 12/12/62.