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 505.0223

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

505.0223 Installation Club System. The National Training Center at an Army base will commence operations of an Installation Club System, consisting of four revenue generating operations: three clubs (officer, noncommissioned officer and enlisted) and one packaged beverage retail store on or about April 1, 1981. These facilities will operate as federal instrumentalities.

To the extent the proposed Installation Club System is established pursuant to Army Regulation 260–1, it will be considered to be an instrumentality of the U.S. Government and tax will not apply to its sales to customers at the three clubs and the package liquor store. Tax also will not apply to sales by California retailers to the three clubs and liquor store. 3/31/81.