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 505.0480

(b) AGENCIES NOT QUALIFYING FOR EXEMPTION

505.0480 Irrigation Districts, organized in connection with federal reclamation projects, are not federal instrumentalities, sales to which would be exempt. 12/8/50.