Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
505.0000 SALES TO THE UNITED STATES AND ITS INSTRUMEN-TALITIES—Regulation 1614
(b) AGENCIES NOT QUALIFYING FOR EXEMPTION
505.0420 Community Action Organizations. Community action organizations under Title II of the Economic Opportunity Act of 1964 (PL 88-452) are not agencies or instrumentalities of the United States. However, purchases made by such organizations through the United States General Services Administration are sales to the United States and not subject to the sales tax. 6/28/65.