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 505.0377

(b) AGENCIES NOT QUALIFYING FOR EXEMPTION

505.0377 Alameda Officers' Wives Club (AOWC). The Alameda Officers' Wives Club was not established nor does it operate under the authority of the federal statutes or regulations. Therefore, it is not an agency or instrumentality of the United States. AOWC owes sales tax on its gift shop's retail sales. 7/11/95.