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 505.0118

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

505.0118 Fannie Mae. The Federal National Mortgage Association (Fannie Mae) is an incorporated instrumentality of the United States. Sales tax does not apply to sales to it. 10/21/88.