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 505.0365

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

505.0365 U.S. Treasury Checks. Under federal statutes, the funds for necessary services and facilities for operating the offices of former presidents of the United States are appropriated by Congress and provided by the General Services Administration. Payment for such facilities and services is made by U.S. Treasury checks. Under these circumstances, the purchaser is the United States Government, and the sales are exempt from sales and use tax. 3/30/90.