Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
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
505.0260 National Guard. Sales of property purchased from funds administered by the Department of the Army and the Air Force National Guard Bureau for the support of the California National Guard are exempt sales to the United States when the purchase documents clearly indicate that the purchaser is the United States and that the funds from which payment is made are actually appropriated Federal funds. 4/28/61.