Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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
505.0120 Farmers—Soil Conservation Act. Sales of materials under the Soil Conservation Act for which the farmer and the United States Government are separately obligated to pay respective portions of the purchase price are sales to the United States as to that portion paid for by the government. 8/21/50.