Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
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
505.0200 "General Agent" for an Instrumentality of the United States. Section 6381 of the Sales and Use Tax Law exempts from the sales tax sales to the "United States, its unincorporated agencies and instrumentalities." Since the National Shipping Authority is a unit within the Department of Commerce, sales to the Authority are exempt. Accordingly, sales of petroleum products to a General Agent, Agent for the National Shipping Authority are exempt from the California sales tax. 2/4/52.