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 505.0345

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

505.0345 Southern California District Export Council. Although this council is composed of individuals appointed by the U.S. Secretary of Commerce, it is not an agency or instrumentality of the United States. Accordingly, neither its sales nor purchases are exempt from sales or use tax. 6/14/91.