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 505.0350

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

505.0350 Trustee in Bankruptcy as Federal Instrumentality. As a result of an administrative order of the referee in bankruptcy of the United States District Court for the Central District of California, all administrative cases filed under Chapter XIII in Integral Commercial Area No. 1 will be performed by the Office of the Trustee, the title of that office shall be Chapter XIII Trustee, and all trust bank accounts, goods, services, and taxes will be in the title of that office with the appointed Trustee as the authorized signatory. As a consequence, purchases of tangible personal property by that Office of the Trustee for use in the specified administration of Chapter XIII of the Bankruptcy Act, purchased with trust funds administered by that office, are purchases by an unincorporated instrumentality of the United States, the Office of the Chapter XIII Trustee in that area, and are exempt from sales and use taxes. 7/12/76.