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 505.0115

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

505.0115 Employee's Reimbursable Expenses. Reimbursable employee expenses purchased with a U.S. contractor's credit card and properly charged to an overhead account are allowable as sales to the United States pursuant to the Aerospace decision. 7/15/92.