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 505.0270

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

505.0270 National Potato Promotion Board (NPPB). The National Potato Promotion Board (NPPB) has all of the establishment history and duties and authorities to classify it along with many other such boards and committees as an unincorporated agency or instrumentality of the United States. Sales to it are exempt from both sale and use taxes, and the NPPB may certify in writing to vendors pursuant to section 6421 that sales to it are exempt from tax pursuant to section 6381. The exemption in section 6421 applies to sales made directly to NPPB or a duly authorized agent purchasing for NPPB's account. 11/9/78.