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 505.0325

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

505.0325 Red Cross Disbursing Orders. The American Red Cross issues disbursing orders to disaster victims. The orders authorize merchants to deliver described articles or services to a specific disaster victim. They are nontransferable. Merchants who accept them submit orders to the Red Cross and the Red Cross makes payment. The sales are regarded as being to the Red Cross and are exempt from tax. 1/27/94; 5/29/96.